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The Internal Revenue Service has published the inflation adjustment factor and reference price for both the Enhanced [Improved] Recovery and non-conventional source fuel tax credits for calendar year 1991.
The notices appeared in the April 2 issue of the Federal Register.
Credit for qualified EOR costs
As required under Sect. 43 of the Internal Revenue Service Code, the inflation adjustment factor and reference price are used in determining the availability of the tax credit for qualified enhanced recovery costs.
The inflation adjustment factor for calendar year 1991 is 1, and the reference price for the same period is $16.50, the …