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SECTION 1. PURPOSE

Internal Revenue Bulletin 2013-23 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice publishes the inflation adjustment factor for the credit for carbon dioxide (CO ) sequestration under § 45Q 2 of the Internal Revenue Code (§ 45Q credit) for calendar year 2013. The inflation adjustment factor is used to determine the amount of the credit allowable under § 45Q. This notice also publishes the aggregate amount of qualified CO taken 2 into account for purposes of § 45Q.

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▸Contents — Internal Revenue Bulletin 2013-23
Internal Revenue Bulletin 2013-23

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