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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2011-21 · 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 awards regarding clean coal technology made by the National Energy Technology Laboratory (NETL), United States Department of Energy (DOE) to corporate taxpayers.

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

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