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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2016-39 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice publishes the inflation adjustment factor for the credit for carbon dioxide (CO2) sequestration under § 45Q of the Internal Revenue Code (§ 45Q credit) for calendar year 2016. 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 CO2 taken into account for purposes of § 45Q.

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▸Contents — Internal Revenue Bulletin 2016-39
Internal Revenue Bulletin 2016-39

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