This is the table of contents of Internal Revenue Bulletin IRB 2021-46. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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The notice publishes the inflation adjustment factor for the carbon oxide sequestration credit under ยง 45Q for calendar year 2021. Also, the notice includes a statement that the IRS is not certifying that 75 million metric tons of qualified carbon oxide has been taken into account by taxpayers filing on annual report pursuant to section 6 of Notice 2009-83, 2009-2 C.B. 588.
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