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Bulletin No. 2011-21 May 23, 2011

ADMINISTRATIVE

Internal Revenue Bulletin 2011-21 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2011–30, page 802. Nonshareholder contribution to capital under section 118(a). This procedure provides a safe harbor under section 118(a) of the Code for certain awards received by corporate taxpayers under Department of Energy clean coal technology programs.

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▸Contents — Internal Revenue Bulletin 2011-21
Internal Revenue Bulletin 2011-21

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