6426(h), no unit of fuel may receive both the AFMC and the CBPC.
In July 2010, the IRS concluded that taxpayers who had claimed the AFMC could repay any amounts received under that credit and file for the CBPC.
87, a taxpayer who is filing an amended return converting an AFMC into a CBPC must take a similar amount into gross income for the year in which the taxpayer qualifies for the credit, regardless of any limitations on the taxpayer's ability to currently use the credit.
It is important to note that EonCoat is unique in the CBPC world because it contains zero VOCs which means it has no toxic chemicals and is safe to apply in environmentally sensitive areas.
A new category of CBPCs such as EonCoat, for instance, is now basically making this possible.
Unlike polymer paints that simply cover a substrate, CBPCs essentially 'alloy' the surface," said Tony Collins, CEO of EonCoat.
Voter resistance to tax increases was perceived by the CBPC and the select board as a critical problem, and they considered it imperative that any proposed financing plan minimize the tax rate in order to be acceptable.
The CBPC is clearly in command of overall policy strategies and is able to establish specific capital service goals.
Albans' CBPC and select board with a planning tool to help them evaluate their options and make the decisions which were best for them.
The CBPC test is another example of the successful execution of our strategy as we expanded the number of test centers to better address the needs of our customers, added new test titles, and attracted a record number of test takers for this recurring exam.
ATA leveraged its unique technology platform to provide unmatched support services to the CBPC exam including remote monitoring, and data analysis.
With the advent of CBPCs
, the agency has alerted its staff to their responsibilities and its ability to support them in developing and maintaining their portfolios.