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Part IV. Applicable Federal Interest Rates.

SECTION 1. PURPOSE

Internal Revenue Bulletin 2018-20 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice publishes the inflation adjustment factor for the credit for carbon oxide sequestration under § 45Q of the Internal Revenue Code (§ 45Q credit) for calendar year 2018. 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 carbon oxide taken into account for purposes of § 45Q.

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▸Contents — Internal Revenue Bulletin 2018-20
Internal Revenue Bulletin 2018-20

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