Section 6418 applies to several key energy credits, including:
under Section 45V IRC Section 6418 FAQ: Transferring Energy Tax Credits. Compliance and Deadlines {KEYWORD} AND 6418=6418-- UOCb
: The transfer election must be made by the due date of the tax return (including extensions) for the year the credit was determined. Section 6418 applies to several key energy credits,
: All payments for transferred credits must be made in cash . {KEYWORD} AND 6418=6418-- UOCb
under Section 45 IRC Section 6418 FAQ: Transferring Energy Tax Credits .
Briefing: IRC Section 6418 - Transfer of Clean Energy Tax Credits