Calculation.

(ii) Calculation. Annualization is only available for the taxable year in which the carbon capture equipment is placed in service at the qualified facility and the taxable year in which the 12-year period described in sections 45Q(a)(3)(A) and (4)(A) and 1.45Q-1(c)(1) and (2) ends. Annualized amounts must be calculated by -

Source

26 CFR § 1.45Q-2


Scoping language

None
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