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Article: REG-140492-02
- Article from:
- United States. Internal Revenue Bulletin
- Article date:
- October 26, 2009
- Author:
CopyrightCopyright Superintendent of Documents Oct 26, 2009. Provided by ProQuest LLC. (Hide copyright information)
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Definition of Solid Waste Disposal Facilities for Tax-exempt Bond Purposes
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Withdrawal of notice of proposed rulemaking; Notice of proposed rulemaking; Notice of public hearing on proposed rulemaking.
SUMMARY: This document contains proposed regulations on the definition of solid waste disposal facilities for purposes of the rules applicable to tax-exempt bonds issued by State and local governments. These proposed regulations provide guidance to State and local governments that issue tax-exempt bonds to finance solid waste disposal facilities and to taxpayers that use those facilities. This document also withdraws the notice of ...