N-15-45: 2014 Section 45K(d)(2)(C) Reference Price

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June 12, 2015

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Issue Number: N-2015-45

Inside This Issue

Notice 2015-45 publishes the reference price under § 45K(d)(2)(C) of the Internal Revenue Code for calendar year 2014. The reference price applies in determining the amount of the enhanced oil recovery credit under § 43, the marginal well production credit under § 45I, and the percentage depletion in case of oil and natural gas produced from marginal properties under § 613A.

The notice will appear in IRB 2015-26 dated June 29, 2015.

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