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Ag Tong Announces Court Order Blocking Solar Wolf From Performing Business In Connecticut

The Act offers that for taxable years starting just after December 31, 2022, eligible taxpayers may transfer all or a portion of their eligible credits to a taxpayer that is not related to the transferor taxpayer (inside the meaning of Section 267 or 707). Consideration for such transfer will have to be paid in money, is not includible in the income of the transferor taxpayer, and is not deductible to the transferee taxpayer. The transfer election can be produced annually and is due no later than the due date of the tax return for the relevant taxable year . In...