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TREAS/IRS RIN: 1545-BE96 Publication ID: Fall 2014 
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: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/27/2008  73 FR 36475   
Outline of Topics Due  09/22/2008    
NPRM Comment Period End  09/25/2008    
Public Hearing  10/28/2008    
Public Hearing Cancellation  10/07/2008  73 FR 58514   
Withdrawal approved by Treasury and ACC  08/02/2014 
Additional Information: REG-143453-05 Drafting attorney: Philip Tiegerman (202) 317-5120 Reviewing attorney: Peter C. Friedman (202) 317-6853 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