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TREAS/IRS RIN: 1545-BN48 Publication ID: Fall 2019 
Title: Qualifying Income Under Section 7704(D)(1)(E)--Fertilizer 

Provide guidance concerning what is included as a fertilizer for purposes of section 7704(d)(1)(E).

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 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1    26 CFR 1.7704-4   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 7704   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-117594-16 (NPRM) Drafter attorney: Anthony McQuillen (202) 317-5051 Reviewer attorney: Caroline Hay (202) 317-5051 Treasury attorney: Audrey Ellis (202) 622-2844 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:
Anthony J. McQuillen
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5004,
Washington, DC 20224
Phone:202 317-5027
Fax:855 591-7864