IRS Legal Advice AM 2010-002 (Jun. 28, 2010)

("black liquor" sold or used before Jan. 1, 2010, meets EPA registration requirements for fuel and fuel additives under I.R.C. Sec. 40(b)(6)(E)(i)(II) for purposes of I.R.C. Sec. 40(b)(6) cellulosic biofuel tax credit; black liquor not required to be registered by EPA).