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IRS GuideWire August 4, 2023

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Issue Number:    N-2023-59

*Inside This Issue*
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Notice 2023-59 [ [link removed] ] announces forthcoming proposed regulations and provides interim guidance regarding Home Energy Audits for purposes of the § 25C energy efficient home improvement credit, as well as a transition rule for certain Home Energy Audits conducted during taxable years ending in calendar year 2023.

Notice 2023-59 will be in IRB: 2023-34, dated 8/21/2023.

 

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