Opinion: The IRS has a rare opportunity to turn voluntary disclosure program into a fair and functional path back into the ...
IRS Notice Provides Guidance to Establish Secure Geological Storage for Purposes of Code Section 45Q
Notice 2026-1 (the Notice) provides important guidance under Section 45Q of the Internal Revenue Code of 1986, as amended (the Code), for taxpayers claiming that carbon oxides are stored in secure ...
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