SECTION 2. MODIFICATION OF
Internal Revenue Bulletin 2011-14 · 2026-10-03 edition · updated 2026-10-04 · United States
NOTICE 2009–83
This notice removes section 4.07 of Notice 2009–83. Accordingly, qualified CO, 2 as defined under § 45Q(b)(1), does not exclude CO that is required to be captured 2 and sequestered under the § 48A program or the § 48B program.
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