Internal Revenue Bulletin:  2013-10 

March 4, 2013 

INCOME TAX


Table of Contents

Notice 2013-12 Notice 2013-12

This notice reports the results of the section 48C Phase I program and, as provided by section 48C(d)(4) of the Code, establishes a second phase of the qualifying advanced energy project program (“the section 48C Phase II program”) to distribute the section 48C Phase I credits that are available for re-allocation after review of the section 48C Phase I program.


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