Election To Expense Certain Refineries

tax-irs · IRS · Rule · Published 2011-08-23 · Effective 2011-08-22 · 76 FR 52556

Document

Document number: 2011-21408
Federal Register citation: 76 FR 52556
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2011-08-23
Effective date: 2011-08-22
Treasury docket: TD 9547

Abstract

This document provides final regulations relating to the election to expense qualified refinery property under section 179C of the Internal Revenue Code (Code). These final regulations adopt the temporary regulations with certain modifications to reflect changes to the law made by the Energy Improvement and Extension Act of 2008.

Source

Authoritative: Federal Register document
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