### Question
Can you define what coal means?


### Answer
**Coal** is defined as the following in *26 U.S.C. § 48A*:

> anthracite, bituminous coal, subbituminous coal, lignite, and peat

#### Citation:
  - *26 U.S.C. § 48A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart E-Rules for Computing Investment Credit**

