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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2008-34 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice sets forth interim guidance pending the issuance of regulations relating to the energy credit under § 48 of the Internal Revenue Code (Code) for fuel cells (fuel cell credit) and microturbines (microturbine credit).

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▸Contents — Internal Revenue Bulletin 2008-34
Internal Revenue Bulletin 2008-34

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