(6) Control having sections fifty(a) and you may forty eight(a)(10)(C) of your own Password. Into the for every taxable season of your own recapture several months given inside the paragraph (f)(3) of part for all the borrowing greeting not as much as area forty eight which have admiration to help you a designated brush hydrogen manufacturing facility, the newest recapture regulations, in the event that applicable, implement regarding following the acquisition:
(g) Recordkeeping. In keeping with part 6001 of Password, an excellent taxpayer making the election under point forty eight(a)(15)(C)(ii)(II) when it comes to a designated brush hydrogen development studio need maintain and you can manage records enough to present the level of brand new area forty-eight credit stated by the taxpayer. At least, people facts become details to establish the information needed to become as part of the annual verification statement lower than part (e)(2) of this part, suggestions starting that studio meets the expression a specified accredited brush hydrogen development business below part 48(a)(15)(C) and you may paragraph (b) associated with the part, and details setting-up the latest day the specified brush hydrogen development facility are listed in Initiate Posted Page 89255 service.