IRS Grants Extension to ID Buildings as Part of Single Multi-Building Project

IRS Grants Extension to ID Buildings as Part of Single Multi-Building Project



Facts: An owner’s site consists of multiple buildings located at a single address. The owner inadvertently failed to make an effective election for all buildings in the project for which Forms 8609 were issued, consistent with the owner’s intent to treat these buildings as part of a single, multiple-building project under Section 42(g)(3)(D).

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