(i) Not related team. To possess reason for area 45V(c)(2)(B)(ii), the word unrelated party function an experienced verifier just who match the latest conditions of paragraph (e) in the area.

(j) Conditions getting taxpayers saying both the part 45V borrowing from the bank as well as the section 45 borrowing from the bank or even the area 45U borrowing from the bank. When it comes to good taxpayer whom provides energy for which either new part forty five or part 45U borrowing from the bank is claimed and you can the newest taxpayer otherwise an associated people uses instance stamina to create hydrogen where the latest part 45V credit is claimed, çevrimiçi buluşma vs yüz yüze the fresh verification declaration should also contain attestations that the certified verifier performed a verification sufficient to determine one to-

(1) The strength accustomed build eg hydrogen try lead at the related facility which a part forty-five or section 45U borrowing from the bank is considered;