SECTION 13. DRAFTING
Internal Revenue Bulletin 2009-16 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this notice is Jennifer C. Bernardini of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, contact Jennifer C. Bernardini at (202) 622–3110 (not a toll-free call). For further information regarding the application for § 48B certification, contact Tina Meaux, Executive Assistant, Office of the Industry Director, Natural Resources and Construction, at (713) 209–4074 (not a toll-free number).
for § 48B and DOE certification if, under section 6.03 of this notice, the Service’s acceptance of the project is void as a result of the change; or
(3) Failure of the project, at any time during the applicable recovery period (as defined in § 168(c)) for such project, to attain or maintain the separation and sequestration of CO emissions required by 2 § 48B(d)(1)(B).
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