Internal Revenue Bulletin:  2012-33 

August 13, 2012 

INCOME TAX


Table of Contents

Notice 2012-51 Notice 2012-51

Reallocation of section 48A credits under the qualifying advanced coal project program. This notice discloses the results of the review of the credits allocated under the section 48A Phase I program, and establishes an additional program (“the section 48A Phase III program”) to reallocate the remaining credits of section 48A Phase I program (“the section 48A Phase III credits”). The procedures in this notice apply only to section 48A Phase I credits that are available for reallocation under the section 48A Phase III program. Notice 2009-24 amplified.


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