N-2024-27: Request for Comments on Situations in Which a Section 6417(a) Election Could Be Made for Credits Purchased in Transfers Under Section 6418(a)

Notice 2024-27 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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