# Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes
> **IRS** · Final regulations. · Published 2011-08-19 · Effective 2011-08-19 · 76 FR 51879
## Document
- **Document number:** 2011-21154
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 51879
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/08/19/2011-21154/definition-of-solid-waste-disposal-facilities-for-tax-exempt-bond-purposes)
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