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https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/publications/p334
Introduction
This publication provides general information about the federal tax laws that apply to you if you are a self-employed person or a statutory employee
https://www.irs.gov/forms-pubs/about-form-8933
Schedule B (Form 8933), Disposal Operator Certification
Use Schedule B (Form 8933) if you’re the operator (or designated operator) of a geological disposal site at which captured qualified carbon oxide was injected during the year