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Notice 2025-11

SECTION 5. DEFINITIONS AND

Internal Revenue Bulletin 2025-6 · 2026-10-03 edition · updated 2026-10-04 · United States

ADDITIONAL GUIDANCE

Terms used in this notice have the same meaning as in § 45Z and in the appendix to Notice 2025-10. For additional guidance regarding the § 45Z credit, see Notice 2025-10.

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▸Contents — Internal Revenue Bulletin 2025-6

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