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TREAS/IRS | RIN: 1545-BI98 | Publication ID: Spring 2016 |
Title: Lignite Exemption Under Section 4121 | |
Abstract:
This guidance will update and clarify the regulations under section 48.4121-1 regarding the exemption from the excise tax on coal for lignite. |
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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 48 | |
Legal Authority: 26 U.S.C. 4121 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-141713-09 Drafting attorney: Rachel S. Smith (202) 317-6855 Reviewing attorney: Stephanie N. Bland (202) 317-6855 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Rachel Sarah Smith General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6855 Email: rachel.s.smith@irscounsel.treas.gov |