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- Title
Trading in CO<sub>2</sub> Credits: Tax Issues to Consider.
- Authors
Mascha, Maureen Francis; Harden, J. William; Trebby, James
- Abstract
The article discusses the tax issues to consider in trading carbon dioxide (CO2) credits in the U.S. It explains that the tax issues on the sale and exchange of such credits will suit the framework used for the treatment of sulfur dioxide (SO2) credits in Revenue Procedure 92-91, since the carbon trading practice complies with the parameters set under the Clean Air Act. It details the differences between CO2 and SO2 credits in terms of business and underlying rights.
- Subjects
UNITED States; ENERGY tax credits; CARBON offsetting; SULFUR dioxide mitigation; TAXATION; GOVERNMENT revenue procedures
- Publication
CPA Journal, 2009, Vol 79, Issue 1, p42
- ISSN
0732-8435
- Publication type
Article