INCOME TAX

Notice 2000–23, page 952. Credit for producing fuel from a nonconventional source, inflation adjustment factor, and reference price. This notice publishes the nonconventional source fuel credit, the inflation adjustment factor, and the reference price under section 29 of the Code for calendar year 1999. This data is used to determine the credit allowable on fuel produced from a nonconventional source.

Notice 2000–26, page 954. Methods of accounting; installment sales. This notice provides guidance in a question and answer format on the application of section 453(a)(2) of the Code to certain installment sale transactions. The installment method does not apply to income from an installment sale if the income would be reported under an accrual method of accounting without regard to section 453.