Rev. Proc. 2017-18, Rev. Proc. 201755, Announcement 2018-05, Rev. Proc.
Internal Revenue Bulletin 2020-25 · 2026-10-03 edition · updated 2026-10-04 · United States
2019-19, Rev. Proc. 2019-39, and Rev. Proc. 2020-10 are modified, and Notice 2020-18, Notice 2020-20, and Notice 2020-23 are amplified.
V. DRAFTING INFORMATION
The principal author of this notice is Diane S. Bloom of the Office of Associate Chief Counsel, Employee Plans, Exempt Organizations, and Employment Taxes, with the participation of staff from other offices. For further information regarding the guidance related to employment taxes under this notice, please contact Lynne A. Camillo at (202) 317-4774 or Nina Roca at (202) 317-6798. For further information regarding the guidance related to qualified retirement plans under this notice, please contact Diane S. Bloom at (202) 317-6700. For further information regarding the guidance related to exempt organizations under this notice, please contact Ingrid M. Vatamanu at (202) 317-4541. These telephone calls are not toll-free.
Credit for Carbon Oxide Sequestration 2020 Section 45Q Inflation Adjustment Factor
Get a plain-English answer with a citation back to this text.
Ask AI about this code