Notice 2007-52 Qualifying Advanced Coal Project Program

OMB 1545-2003

OMB 1545-2003

Notice 2006-24 establishes the qualifying advanced coal project program under Sec. 48A of the Internal Revenue Code. The notice provides the time and manner for a taxpayer to apply for an allocation of qualifying advanced coal project credits and, once the taxpayer has received this allocation, the time and manner for the taxpayer to file for a certification of its qualifying advanced coal project. Notice 2007-52 clarifies, modifies, amplifies and supersedes Notice 2006-24. Notice 2008-26 updates and amplifies IRS Notice 2007-52.

The latest form for Notice 2007-52 Qualifying Advanced Coal Project Program expires 2022-05-31 and can be found here.

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