SECTION 3. PROCEDURE

Internal Revenue Bulletin 2000-46 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2000–3 is amplified by adding the following to section 5:

Section 29.—Credit for Production and Sale of Qualified Fuels.—Whether a solid fuel other than coke or a fuel produced from waste coal is a qualified fuel under § 29(c)(1)(C). Waste coal for this purpose is limited to waste coal fines from normal mining and crushing operations and does not include fines produced (for example, by crushing run-ofmine coal) for the purpose of claiming the credit.

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▸Contents — Internal Revenue Bulletin 2000-46

Internal Revenue Bulletin 2000-46

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