SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 2026-41 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice is effective on and after September 8, 2026. For additional guidance regarding the application of the calendar year 2026 emissions rate table, see proposed § 1.45Z-2(e)(2) and sections 2.04 and 4 of this notice.
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