# Election To Expense Certain Refineries
> **IRS** · Final regulations and removal of temporary regulations. · Published 2011-08-23 · Effective 2011-08-22 · 76 FR 52556
## Document
- **Document number:** 2011-21408
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 52556
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2011/08/23/2011-21408/election-to-expense-certain-refineries)
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