Energy storage technology

(10) Energy storage technology(i) In general. Energy storage technology includes electrical energy storage property described in paragraph (e)(10)(ii) of this section, thermal energy storage property described in paragraph (e)(10)(iii) of this section, and hydrogen energy storage property described in paragraph (e)(10)(iv) of this section.

Source

26 CFR § 1.48-9


Scoping language

None
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