Exports of Chemicals That Deplete the Ozone Layer; Special Rules for Certain Medical Uses of Chemicals That Deplete the Ozone Layer
other · IRS · Rule · Published 1995-10-11 · Effective 1993-01-01 · 60 FR 52848
Document
Document number
95-24603
Federal Register citation
60 FR 52848
CFR reference
26 CFR 52
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1995-10-11
Effective date
1993-01-01
Treasury docket
TD 8622
Abstract
This document contains final regulations relating to taxes imposed on exports of ozone-depleting chemicals (ODCs), taxes imposed on ODCs used as medical sterilants or propellants in metered-dose inhalers, and floor stocks taxes on ODCs. The regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1989, the Omnibus Budget Reconciliation Act of 1990, and the Energy Policy Act of 1992 and affect persons who manufacture, import, export, sell, or use ODCs.