Section 45X means Section 45X of the Code and any regulations issued thereunder.
Section 45X means Section 45X of the Internal Revenue Code, including any proposed, temporary or final regulations issued, and any notices, rulings, and procedures published, by the U.S. Department of Treasury or the IRS in connection therewith.
Examples of Section 45X in a sentence
By: Name: Title: This Transfer Election Statement is made pursuant to Sections 1.6418-2 and 1.6418-3 of the Treasury Regulations (the “Regulations”), in connection with the transfer of advanced manufacturing production tax credits (“Tax Credits”) determined under Section 45X of the Internal Revenue Code of 1986, as amended (the “Code”).