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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 179B.—Deduction for Capital Costs Incurred in Complying With Environmental…

Internal Revenue Bulletin 2006-20 · 2026-10-03 edition · updated 2026-10-04 · United States

A notice describes an election allowing small business refiners to deduct 75 percent of the qualified capital costs that are paid or incurred by the taxpayer during the taxable year. See Notice 2006-47, page 892.

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▸Contents — Internal Revenue Bulletin 2006-20
Internal Revenue Bulletin 2006-20

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