Government Industry
Industry: Email Alert RSS FeedNotice 2008-26
United States. Internal Revenue Bulletin, March, 2008 by Anonymous
Qualifying Advanced Coal Project Program-Special Allocation Round
SECTION 1. PURPOSE
This notice updates and amplifies the procedures for the allocation of credits under the qualifying advanced coal program of § 48A of the Internal Revenue Code by announcing the immediate beginning of a special allocation round. This special allocation round applies only to the pool of investment credits available for integrated gasification combined cycle (IGCC) projects using bituminous coal as primary feedstock. This notice provides that, except as specifically provided in this notice, this special allocation round will be conducted in the same manner and under the same procedures as provided under Notice 2007-52 (including Appendices A, B, and C), 2007-26 I.R.B. 1456, which updated...
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