Calculation for deducting allowances.

§ 74.49 Calculation for deducting allowances.

(a) Allowance deduction formula. The following formula shall be used to determine the total number of allowances to be deducted for the calendar year from the allowances held in the compliance account of a source that includes an opt-in source as of the allowance transfer deadline applicable to that year:

This document is only available to subscribers. Please log in or purchase access.