Full Title: Request for rulings under IRC § 25D
Author(s): Peter C. Friedman
Publisher(s): Internal Revenue Service, Department of Treasury
Publication Date: March 1, 2018
Full Text: Download Resource
Description (excerpt):
This letter is in response to a letter dated June 9, 2017, and subsequent correspondence dated September 21, 2017, submitted by your authorized representatives, requesting rulings under § 25D of the Internal Revenue Code (Code).
Specifically, a letter was requested for a response on the cost of installing certain energy storage property to be integrated into other residential solar photovoltaic system property will qualify as a “qualified solar electric property expenditure” eligible for the tax credit under § 25D.