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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-17 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure permits certain owners of royalty interests (RI Owners) to claim the credit for producing fuel from a

nonconventional source under § 29 of the Internal Revenue Code in the taxable year (including a 2003 taxable year) in which they receive the income from the sale of qualified fuel, rather than in a prior taxable year in which the owner of the operating interest (OI Owner) sold the qualified fuel.

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▸Contents — Internal Revenue Bulletin 2004-17
Internal Revenue Bulletin 2004-17

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