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| TREAS/IRS | RIN: 1545-BG68 | Publication ID: Spring 2009 |
| Title: Solid Waste Transformation | |
| Abstract: Sections 103 and 142(a)(6) allow a deduction for interest on state or local bonds issued to finance solid waste disposal facilities. Proposed regulations under section 1.142(a)(6)-1 [REG-140492-02, RIN 1545-BD04] provide that a facility is a solid waste disposal facility to the extent it performs as a solid waste disposal function that includes a transformation process. These proposed regulations define what constitutes a transformation process for purposes of section 1.142(a)(6)-1. | |
| 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 1.142(a)(6)-1 | |
| Legal Authority: 26 USC 142 26 USC 7805 | |
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Legal Deadline:
None |
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Timetable:
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| Additional Information: REG-119167-07 Drafting attorney: Aviva M. Roth (202) 622-3353 Reviewing attorney: James A. Polfer (202) 622-3980 Treasury attorney: John Cross (202) 622-1322 CC: FIP | |
| Regulatory Flexibility Analysis Required: No | Government Levels Affected: Local, State |
| Federalism: No | |
| Included in the Regulatory Plan: No | |
| RIN Data Printed in the FR: No | |
| Related RINs: Related to 1545-BD04 | |
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Agency Contact: Aviva M. Roth Attorney Department of the Treasury Internal Revenue Service Room 4013, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3353 Email: aviva.m.roth@irscounsel.treas.gov |
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