INCOME TAX

Notice 2012–51, page 150. Reallocation of section 48A credits under the qualifying advanced coal project program. This notice discloses the results of the review of the credits allocated under the section 48A Phase I program, and establishes an additional program (“the section 48A Phase III program”) to reallocate the remaining credits of section 48A Phase I program (“the section 48A Phase III credits”). The procedures in this notice apply only to section 48A Phase I credits that are available for reallocation under the section 48A Phase III program. Notice 2009–24 amplified.