N-2019-43: Beginning of Construction for Sections 45 and 48; Tolling and Extension of Continuity Safe Harbor to Mitigate Significant National Security Concerns

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July 12 , 2019

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Issue Number: N-2019-43

Inside This Issue

Notice 2019-43 updates and clarifies the guidance provided in prior IRS notices regarding the beginning of construction for sections 45 and 48. Specifically, the notice provides that the Continuity Safe Harbor may be tolled and extended in certain limited circumstances involving significant national security concerns.

Notice 2019-43 will be in IRB: 2019-31, dated July 29, 2019.

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