federal_register: 2011-21408

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2011-21408 Election To Expense Certain Refineries Rule 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. 2011-08-23 2011 8 https://www.federalregister.gov/documents/2011/08/23/2011-21408/election-to-expense-certain-refineries https://www.govinfo.gov/content/pkg/FR-2011-08-23/pdf/2011-21408.pdf Treasury Department; Internal Revenue Service 497,254 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...  

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