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Notice 2021-23, page 1113.

INCOME TAX

Internal Revenue Bulletin 2021-16 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9944, page 1062. This document contains final regulations regarding the credit for carbon oxide sequestration under section 45Q of the Internal Revenue Code (Code). These final regulations will affect persons who physically or contractually ensure the capture and disposal of qualified carbon oxide, use of qualified carbon oxide as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, or utilization of qualified carbon oxide in a manner that qualifies for the credit.

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▸Contents — Internal Revenue Bulletin 2021-16
Internal Revenue Bulletin 2021-16

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