[Federal Register Volume 77, Number 71 (Thursday, April 12, 2012)]
[Notices]
[Pages 22067-22068]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-8754]


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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 2011

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 2011 as required by section 45K of the Internal Revenue Code (26 
U.S.C. section 45K). The inflation adjustment factor is used to 
determine the credit allowable under section 45K for coke or coke gas 
(other than from petroleum based products) for calendar year 2011.

DATES: The 2011 inflation adjustment factor and nonconventional source 
fuel credit apply to coke or coke gas (other than from petroleum based 
products) sold during calendar year 2011.
    Inflation Adjustment Factor: The inflation adjustment factor for 
coke or coke gas for calendar year 2011 is 1.1712.
    Credit: The nonconventional source fuel credit for coke or coke gas 
for calendar year 2011 is $3.51 per barrel-of-oil equivalent of 
qualified fuels.
    Reference Price: The reference price for calendar year 2011 is 
$95.73. 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--
    Ahmad Qadri, RAS:R:FDA, Internal Revenue Service, 77 K Street NE.,

[[Page 22068]]

Washington, DC 20002, Telephone Number (202) 874-5225 (not a toll-free 
number).
    For all other questions about the credit or the reference price--
    Jennifer Bernardini, CC:PSI:6, Internal Revenue Service, 1111 
Constitution Avenue NW., Washington, DC 20224, Telephone Number (202) 
622-3110 (not a toll-free number).

    Dated: April 6, 2012.
Curt G. Wilson,
Associate Chief Counsel, Passthroughs and Special Industries.
[FR Doc. 2012-8754 Filed 4-11-12; 8:45 am]
BILLING CODE 4830-01-P