Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes
other · IRS · Rule · Published 2011-08-19 · Effective 2011-08-19 · 76 FR 51879
Document
Document number
2011-21154
Federal Register citation
76 FR 51879
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2011-08-19
Effective date
2011-08-19
Treasury docket
TD 9546
Abstract
This document contains final 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 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.