[Federal Register Volume 76, Number 67 (Thursday, April 7, 2011)]
[Notices]
[Page 19524]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-8230]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Publication of Inflation Adjustment Factor, Nonconventional 
Source Fuel Credit, and Reference Price for Calendar Year 2010

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice.

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SUMMARY: Publication of the inflation adjustment factor, 
nonconventional source fuel credit, and reference price for calendar 
year 2010 as required by section 45K of the Internal Revenue Code (26 
U.S.C. 45K). The inflation adjustment factor and reference price are 
used to determine the credit allowable under section 45K for coke or 
coke gas (other than from petroleum based products) for calendar year 
2010.

DATES: The 2010 inflation adjustment factor, nonconventional source 
fuel credit, and reference price apply to coke or coke gas (other than 
from petroleum based products) sold during calendar year 2010.
    Inflation Adjustment Factor: The inflation adjustment factor for 
coke or coke gas for calendar year 2010 is 1.1435.
    Credit: The nonconventional source fuel credit for coke or coke gas 
for calendar year 2010 is $3.43 per barrel-of-oil equivalent of 
qualified fuels.
    Reference Price: The reference price for calendar year 2010 is 
$74.71. The phase-out of the credit does not apply to coke or coke gas.

FOR FURTHER INFORMATION CONTACT:
For questions about how the inflation adjustment factor is calculated--

    Wu-Lang Lee, RAS:R:TSBR, Internal Revenue Service, 1111 
Constitution Avenue, NW., Washington, DC 20224, Telephone Number (202) 
874-0531 (not a toll-free number).

For all other questions about the credit or the reference price--

    Martha McRee, CC:PSI:6, Internal Revenue Service, 1111 Constitution 
Avenue, NW., Washington, DC 20224, Telephone Number (202) 622-3110 (not 
a toll-free number).

    Dated: March 31, 2011.
Curt G. Wilson,
Associate Chief Counsel, Passthroughs and Special Industries.
[FR Doc. 2011-8230 Filed 4-6-11; 8:45 am]
BILLING CODE 4830-01-P