Notice 2020-40, page 952.
Internal Revenue Bulletin 2020-25 · 2026-10-03 edition · updated 2026-10-04 · United States
The notice publishes the inflation adjustment factor for the carbon oxide sequestration credit under § 45Q for calendar year 2020. Also, the notice includes a statement of the amount of qualified carbon oxide that has been taken into account by taxpayers filing an annual report pursuant to section 6 of Notice 2009-83, 2009-2 C.B. 588.
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