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TREAS/IRS | RIN: 1545-BE96 | Publication ID: Fall 2013 |
Title: Capital Costs Incurred To Comply With EPA Sulfur Regulations | |
Abstract: This regulation provides guidance under section 179B of the Internal Revenue Code relating to EPA sulfur regulations. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-143453-05 Drafting attorney: Philip Tiegerman (202) 622-3110 Reviewing attorney: Peter C. Friedman (202) 622-3110 Treasury attorney: Christopher Kelley (202) 622-1357 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-BE97 | |
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 |