Internal Revenue Bulletin:  2011-21 

May 23, 2011 

ADMINISTRATIVE


Table of Contents

Rev. Proc. 2011-30 Rev. Proc. 2011-30

Nonshareholder contribution to capital under section 118(a). This procedure provides a safe harbor under section 118(a) of the Code for certain awards received by corporate taxpayers under Department of Energy clean coal technology programs.


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