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TREAS/IRS RIN: 1545-BD04 Publication ID: Fall 2009 
Title: Solid Waste Disposal Facilities 
Abstract: This regulation will modify the definition of "solid waste disposal facility" for purposes of section 142(a)(6) of the Internal Revenue Code. 
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: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 142    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/10/2004  69 FR 25856   
NPRM Comment Period End  08/09/2004    
Second NPRM  09/16/2009  74 FR 47500   
Second NPRM Comment Period End  12/15/2009    
Public Hearing  01/05/2010    
Final Action  06/00/2010    
Additional Information: REG-140492-02 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 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BG68 
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