SECTION 1. PURPOSE

Internal Revenue Bulletin 2001-19 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure informs the public of the Internal Revenue Service’s decision to issue private letter rulings regarding whether a solid fuel produced from coal is a qualified fuel under § 29(c)(1)(C) of the Internal Revenue Code under the circumstances described in section 3 of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2001-19

Internal Revenue Bulletin 2001-19

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