(6) Coordination with parts fifty(a) and forty eight(a)(10)(C) of Code. Inside the for each and every nonexempt 1dos months of one’s recapture months specified during the paragraph (f)(3) of area when it comes to credit desired around area forty eight that have admiration to help you a specified clean hydrogen production studio, the recapture legislation, if applicable, pertain regarding following purchase:
(g) Recordkeeping. In line with section 6001 of Code, a great taxpayer deciding to make the election lower than point forty eight(a)(15)(C)(ii)(II) in terms of a selected brush hydrogen development studio have to care for and uphold records adequate to present the amount of brand new part 48 borrowing from the bank stated of the taxpayer.