federal_register: 08-1423
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 08-1423 | Election To Expense Certain Refineries | Rule | This document contains temporary regulations relating to the election to expense qualified refinery property under section 179C of the Internal Revenue Code, and affects taxpayers who own refineries located in the United States. These temporary regulations reflect changes to the law made by the Energy Policy Act of 2005. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register. | 2008-07-09 | 2008 | 7 | https://www.federalregister.gov/documents/2008/07/09/08-1423/election-to-expense-certain-refineries | https://www.govinfo.gov/content/pkg/FR-2008-07-09/pdf/08-1423.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains temporary regulations relating to the election to expense qualified refinery property under section 179C of the Internal Revenue Code, and affects taxpayers who own refineries located in the United States. These temporary... |