SECTION 3. PROCEDURE
Internal Revenue Bulletin 2015-15 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 2015–3 is amplified by adding the following to section 3.01: Section 45. Electricity Produced From Certain Renewable Resources. Whether the taxpayer meets the requirements of § 45 or Notice 2010–54, 2010–40 I.R.B. 403 for refined coal.
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