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Article: Renewable electricity production credit, publication of inflation adjustment factor and reference prices for calendar year 1996: Notice 96-25
- Article from:
- United States. Internal Revenue Bulletin
- Article date:
- April 22, 1996
- Author:
CopyrightCopyright Superintendent of Documents Apr 22, 1996. Provided by ProQuest LLC. (Hide copyright information)
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Renewable Electricity Production Credit, Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 1996
Notice 96-25
This notice publishes the inflation adjustment factor and reference prices for calendar year 1996 for the renewable electricity production credit under Sec. 45(a) of the Internal Revenue Code. The 1996 inflation adjustment factor and reference prices are used in determining the availability of the credit. The 1996 inflation adjustment factor and reference prices apply to calendar year 1996 sales of kilowatt-hours of electricity produced in the United States or a possession thereof from qualified energy resources.
BACKGROUND
Section 45(a) provides that ...