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TREAS/IRS RIN: 1545-BF05 Publication ID: Fall 2008 
Title: Election To Expense Certain Refineries 
Abstract: These regulations provide guidance under section 179C of the Internal Revenue Code relating to the expense of certain refineries. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 179C   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/09/2008  73 FR 39270   
NPRM Comment Period End  09/08/2008  73 FR 39270   
Public Hearing  11/20/2008  73 FR 39270   
Final Action  06/00/2009    
Additional Information: REG-146895-05 Drafting attorney: Philip Tiegerman (202) 927-9524 Reviewing attorney: Brenda M. Stewart (202) 622-4443 Treasury attorney: John Parcell (202) 622-2578 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BF06 
Agency Contact:
Philip Tiegerman
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5114,
Washington, DC 20224
Phone:202 317-6853
Email: philip.tiegerman@irscounsel.treas.gov