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Other Items Related to Form 4255

Notice 2009-23, Qualifying Gasification Project Program
This notice provides additional procedures for the allocation of credits under the qualifying gasification project program of § 48B of the Internal Revenue Code.

Notice 2009-24, Qualifying Advanced Coal Project Program
This notice updates the procedures for the allocation of credits for the qualifying advanced coal project program under section 48A of the Code. The notice also announces the beginning of an allocation round of credits in the amount of $1.25 billion for qualifying advanced coal-based generation technology projects under Phase II of the qualifying advanced coal project program. Notice 2007-52 clarified, modified, and amplified.

Notice 2011-24, Guidance for Phase II of the Qualifying Advanced Coal Program Under Section 48A and the Qualifying Gasification Program Under Section 48B
This notice updates the rules relating to the qualifying advanced coal project program under § 48A and the qualifying gasification project program under § 48B of the Internal Revenue Code.

Publication 542, Corporations
This publication discusses the general tax laws that apply to ordinary domestic corporations.

Form 1041, U.S. Income Tax Return for Estates and Trusts
The fiduciary of a domestic decedent's estate, trust, or bankruptcy estate uses Form 1041 to report the income, deductions, gains, losses, etc. of the estate or trust, the income that is either accumulated or held for future distribution or distributed currently to the beneficiaries, any income tax liability of the estate or trust, and employment taxes on wages paid to household employees.

Form 1065, U.S. Return of Partnership Income
Form 1065 is an information return used to report the income, gains, losses, deductions, credits, etc., from the operation of a partnership.

Form 1065-B, U.S. Return of Income for Electing Large Partnerships
Form 1065-B is an information return used to report the income, gains, losses, deductions, etc., from the operation of an electing large partnership (as defined in section 775).

Form 1120, U.S. Corporation Income Tax Return
Use this form to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation.

Form 1120S, U.S. Income Tax Return for an S Corporation
Use Form 1120S to report the income, gains, losses, deductions, credits, etc., of a domestic corporation or other entity for any tax year covered by an election to be an S corporation.

Form 3468, Investment Credit
Use this form to claim the investment credit.

Page Last Reviewed or Updated: 20-Feb-2014