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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2006-42 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice sets forth interim guidance, pending the issuance of regulations, regarding the tax credit under § 45 of the Internal Revenue Code for electricity produced from open-loop biomass.

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▸Contents — Internal Revenue Bulletin 2006-42
Internal Revenue Bulletin 2006-42

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