Skip to Content


Publication of Nonconventional Source Production Credit Reference Price for Calendar Year 2018

Document Details

Information about this document as published in the Federal Register.

Document Statistics
Document page views are updated periodically throughout the day and are cumulative counts for this document including its time on Public Inspection. Counts are subject to sampling, reprocessing and revision (up or down) throughout the day.
Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

Start Preamble


Internal Revenue Service (IRS), Treasury.




Publication of the reference price for the nonconventional source production credit for calendar year 2018.

Start Further Info


Martha Garcia, CC:PSI:6, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC 20224, Telephone Number (202) 317-6853 (not a toll-free number).

End Further Info End Preamble Start Supplemental Information


The credit period for nonconventional source production credit ended on December 31, 2013 for facilities producing coke or coke gas (other than from petroleum based products). However, the reference price continues to apply in determining the amount of the enhanced oil recovery credit under section 43 of title 26 of the U.S.C., the marginal well production credit under section 45I of title 26 of the U.S.C., and the percentage depletion in case of oil and natural gas produced from marginal properties under section 613A of title 26 of the U.S.C.

The reference price under section 45K(d)(2)(C) of title 26 of the U.S.C. for calendar year 2018 applies for purposes of sections 43, 45I, and 613A for taxable year 2019.

Reference Price: The reference price under section 45K(d)(2)(C) for calendar year 2018 is $61.41.

Start Signature

Christopher T. Kelley,

Special Counsel, (Passthroughs and Special Industries).

End Signature End Supplemental Information

[FR Doc. 2019-07557 Filed 4-15-19; 8:45 am]