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Notice 2024-41 further provides a new

SECTION 10. DRAFTING

Internal Revenue Bulletin 2026-11 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is the Office of Associate Chief Counsel (Energy, Credits, and Excise Tax); however, other personnel from the Treasury Department and the IRS participated in its development. For further information

March 9, 2026 684 Bulletin No. 2026–11

regarding this notice contact (202) 3176853 (not a toll-free number).

Interim Guidance on Special Depreciation Allowance for Qualified Production Property

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▸Contents — Internal Revenue Bulletin 2026-11

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