INCOME TAX

Notice 2009–23, page 802. Qualifying gasification project program. This notice updates the procedures for the allocation of credits for the qualifying gasification project program of section 48B of the Code and announces a beginning of an allocation round of credits for qualifying gasification projects. Notice 2007–53 clarified, modified, and amplified.

Notice 2009–24, page 817. Qualifying advanced coal project program. This notice updates the procedures for the allocation of credits for the qualifying advanced coal project program under section 48A of the Code. The notice also announces the beginning of an allocation round of credits in the amount of $1.25 billion for qualifying advanced coal-based generation technology projects under Phase II of the qualifying advanced coal project program. Notice 2007–52 clarified, modified, and amplified.

Notice 2009–26, page 833. This notice provides guidance on the new Build America Bonds under § 54AA of the Code and the modified Build America Bond program for Recovery Zone Economic Development Bonds under § 1400U–2 of the Code. The notice also includes guidance on the initial refundable credit payment procedures, required elections, and information reporting for these bonds. The notice also solicits public comments on the refundable credit payment procedures.

Notice 2009–29, page 849. This notice sets forth the maximum face amount of qualified energy conservation bonds (“QECBs”) that may be issued by each state and large local government under section 54D(e)(1)

Finding Lists begin on page ii.