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

Section 45H.—Credit for Production of Low Sulfur Diesel Fuel

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

A notice describes an election, on an annual basis, allowing cooperatives to apportion any portion of the low sulfur diesel fuel production credit for the taxable year among patrons eligible to share in patronage dividends on the basis of the quantity or value of business done with or for those patrons for 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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