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SECTION 2. MODIFICATIONS
Internal Revenue Bulletin 2001-22 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Section 3 of Rev. Proc. 2001–30 is modified by deleting the word “entirely” after the phrase “The feedstock coal consists”, adding the phrase “the majority of which, by weight, are” after the word “particles”, and substituting “3/8” for “1/8” in the first condition.
.02 Section 3 of Rev. Proc. 2001–30 is also modified by deleting the phrase “following an acid bath” after the word “monomers” in the second condition.
.03 Section 3 of Rev. Proc. 2001–30, as modified, is set forth below as Section 3 of this revenue procedure.
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