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TREAS/IRS RIN: 1545-BB23 Publication ID: Spring 2016 
Title: Guidance Regarding Mixed Use Output Facilities 

This regulation describes rules relating to mixed-use output facilities.

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 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
ANPRM  09/23/2002  67 FR 59767   
ANPRM Comment Period End  12/23/2002    
NPRM  09/26/2006  71 FR 56072   
NPRM Comment Period End  12/26/2006    
Public Hearing  01/11/2007    
Final Action-Partial Withdrawal of NPRM  10/27/2015  80 FR 65670   
Additional Information: REG-142599-02 Drafting attorney: Zoran Stojanovic (202) 317-4564 Reviewing attorney: Johanna Som de Cerff (202) 317-4567 Treasury attorney: John Cross (202) 622- 1782 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: Merged with 1545-BC07 
Agency Contact:
Zoran Stojanovic
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6980
Fax:855 574-9027