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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2010-49 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides a safe harbor under section 118(a) of the Internal Revenue Code for the treatment of certain grants to corporations from the National Energy Technology Laboratory of the Department of Energy (DOE) under the Electric Drive Vehicle Battery and Component Manufacturing Initiative (the Initiative) as authorized by Division A, Title IV of the

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▸Contents — Internal Revenue Bulletin 2010-49

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