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Form 1120-REIT for Surprise Arizona: What You Should Know
Treasury issued a statement that “these developments, while often characterized as new, are not always new; rather, many are in some way connected to previous development.” This ruling was made with the goal of increasing the number of projects that include a particular infrastructure component when they are eligible for inclusion in the Federal Energy Development and Investment Tax Credit (EDIT) program. Specifically, Treasury discourage projects that “use a natural resource extraction project to generate new power”. This is because, as shown in the attached Notice — July 2025 (No. 1/31/2007).
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