Internal Revenue Bulletin — Rulings & Guidance

Announcement 2018-9

This announcement corrects a typographical error in Notice 2018–40, which published the inflation adjustment factor for the carbon oxide sequestration credit under § 45Q for calendar year 2018.

Official textirs.gov

Notice 2018–40, 2018–20 I.R.B. 583 (May 14, 2018), contains a typographical error in the first sentence of section 3 on page 584. The sentence states that the inflation adjustment factor for calendar year 2017 is 1.1437. The correct year is 2018. The sentence is amended to delete “2017” and replace it with “2018.”

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