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IRS GuideWire March 5, 2024

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*Issue Number:*? ? N-2024-27

*Inside This Issue*
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Notice 2024-27 [ [link removed] ] requests additional comments on any situations in which an election under ? 6417(a) could be made for a credit that was purchased in a transfer for which an election under ? 6418(a) is made. Such sequence of events is referred to as ?chaining? in this notice.

Notice 2024-27 will be in IRB: 2024-12, dated March 18, 2024.

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