Internal Revenue Service (IRS), Treasury.
Notice.
Publication of the inflation adjustment factor, nonconventional source fuel credit, and reference price for calendar year 2005 as required by section 29 of the Internal Revenue Code (26 U.S.C. 29). The inflation adjustment factor, nonconventional source fuel credit, and reference price are used in determining the tax credit allowable on the sale of fuel from nonconventional sources under section 29 during calendar year 2005.
The 2005 inflation adjustment factor, nonconventional source fuel credit, and reference price apply to qualified fuels sold during calendar year 2005.
For questions about how the inflation adjustment factor is calculated—Wu-Lang Lee, RAS:R:TSBR, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC 20224; Telephone Number (202) 874–0531 (not a toll-free number).
For all other questions about the credit or the reference price—Jaime C. Park, CC:PSI:7, Internal Revenue Service 1111 Constitution Avenue, NW., Washington, DC 20224; Telephone Number (202) 622–3120 (not a toll-free number).