### Question
What is the definition of coal?


### Answer
The definition of **coal** is as follows in *26 U.S.C. § 48B*:

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

#### Citation:
  - *26 U.S.C. § 48B*
  - 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**

