Words and Phrases - "storage"

a
91
b
44
c
86
d
57
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
59
n
29
o
41
p
82
q
3
r
78
s
96
t
48
u
16
v
11
w
23
y
2

28 October 2025 External T.I. 2025-1060891E5 - CCUS - Exploration wells and monitoring equipment

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 57
“storage” of captured carbon includes monitoring and injecting the carbon (but not exploration of the formation)

Regarding the scope of para. (c) of Class 57 (referencing “equipment that is used solely for the storage of captured carbon in a geological...

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Words and Phrases
storage