under Section 48 Transferable Energy Tax Credits Under IRC § 6418.
: If a transferred credit is found to be excessive, the buyer (transferee) is generally liable for a penalty equal to 20% of the excessive amount unless "reasonable cause" is shown. {KEYWORD} AND 6418=6418-- UOCb
Section 6418 applies to several key energy credits, including: under Section 48 Transferable Energy Tax Credits Under