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Reallocation of section 48A credits under the qualifying advanced coal project program. This notice discloses the results of the review of the credits allocated under the section 48A Phase I program, and establishes an additional program (“the section 48A Phase III program”) to reallocate the remaining credits of section 48A Phase I program (“the section 48A Phase III credits”). The procedures in this notice apply only to section 48A Phase I credits that are available for reallocation under the section 48A Phase III program. Notice 2009-24 amplified.
This procedure contains updates and changes to Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935 and W-2G Electronically (revised 8-2012). Rev. Proc. 2011-40 superseded.
This procedure updates Rev. Proc. 95-15 and revises the fee prescribed under the authority of section 6110(k) of the Code for processing requests for background file documents. Rev. Proc. 95-15 and Announcements 83-196 and 85-141 superseded.
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