Final regulations: Definition of Energy Property and Rules Applicable to the Energy Credit Election to Exclude Certain Unincorporated Organizations Owned by Applicable Entities from Application of the Rules on Partners and Partnerships Advanced Manufacturing Production Credit Advanced Manufacturing Investment Credit Additional Guidance on Low-Income Communities Bonus Credit Program Excise Tax on Designated Drugs; Procedural Requirements Excise Tax on Repurchase of Corporate Stock; Procedure and Administration Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern Clean Vehicle Credits: Transfer of Credits, Critical Minerals and Battery Components, and Foreign Entities of Concern Transfer of Certain Credits Elective Payment of Advanced Manufacturing Investment Credit Elective Payment of Applicable Credits
