Priv. Ltr. Rul. 201216017 (Jan. 12, 2012)

(coal produced under particular process and certain chemical additives satisfies definition of “refined coal” in accordance with I.R.C. §45(c)(7) if such coal produced from feedstock coal that is same source or rank as “tested coal” and satisfies I.R.C. §45(c)(7)(B) qualified emission reduction test). 

CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.

RSS​ Facebook Twitter