Part III. Administrative, Procedural, and Miscellanous

PHASEOUT CALCULATION

Because the calendar year 2000 reference price does not exceed $23.50 multiplied by the inflation adjustment factor, the phaseout of the credit provided for in § 29(b)(1) does not occur for any qualified fuel sold in calendar year 2000.

CREDIT AMOUNT

The nonconventional source fuel credit under § 29(a) is $6.14 per barrel-of-oil equivalent of qualified fuels ($3.00 x 2.0454). This amount was published in the Federal Register on April 5, 2001.

DRAFTING INFORMATION CONTACT

The principal author of this notice is David McDonnell of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this notice contact Mr. McDonnell at (202) 622-3120 (not a toll-free call).

Publication 1141 (04/2001)

General Rules and Specifications for Private Printing of Substitute Forms W-2 and W-3

26 CFR 601.602: Tax forms and instructions. (Also Part I, sections 6041, 6051, 6071, 6081, 6091; 1.6041–1, 1.6041–2, 31.6051–1, 31.6051–2, 31.6071(a)–1, 31.6081(a)–1, 31.6091–1.)

Rev. Proc. 2001–26

PART A. GENERAL