IRS REG-140492-02: Defining Solid Waste Disposal Facilities

06-Oct-2009 IRS REG-140492-02: Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes
IRS REG-140492-02 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 and to the taxpayers that use those facilities.  This document also withdraws notice of proposed rulemaking that was published on May 10, 2004 (69 FR 25856) in the Federal Register, proposes to remove certain existing regulations that provide rules for determining whether a facility is a solid waste disposal facility, and contains a notice of public hearing on these proposed regulations.  Source: