Bulletin No. 2006-25 June 19, 2006

Notice 2006–51, page 1144. Renewable electricity production and refined coal pro- duction; calendar year 2006 inflation adjustment factor and reference prices. This notice announces the calendar year 2006 inflation adjustment factor and reference prices for the renewable electricity production credit and refined coal production credit under section 45 of the Code.

Rev. Proc. 2006–28, page 1147. Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Code because adverse conditions in a foreign country preclude the individuals from meeting those requirements. A list of the country for tax year 2005 and the date that country is subject to the section 911(d)(4) waiver is provided.