Bulletin No. 2011-14 April 4, 2011

Notice 2011–25, page 604. Credit for carbon dioxide sequestration; modification of Notice 2009–83. This notice modifies Notice 2009–83 by removing section 4.07, which provided that for purposes of section 45Q of the Code, qualified carbon dioxide (CO ) does 2 not include CO that is captured and sequestered in a project 2 as required under the qualifying advanced coal project program of section 48A or the qualifying gasification project program of section 48B. Notice 2009–83 modified.