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.
Get a plain-English answer with a citation back to this text.
Ask AI about this code