federal_register: E6-14858

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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
E6-14858 Railroad Track Maintenance Credit Rule This document contains temporary regulations that provide rules for claiming the railroad track maintenance credit under section 45G of the Internal Revenue Code for qualified railroad track maintenance expenditures paid or incurred by a Class II railroad or Class III railroad and other eligible taxpayers during the taxable year. These temporary regulations reflect changes to the law made by the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone 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. 2006-09-08 2006 9 https://www.federalregister.gov/documents/2006/09/08/E6-14858/railroad-track-maintenance-credit https://www.govinfo.gov/content/pkg/FR-2006-09-08/pdf/E6-14858.pdf Treasury Department; Internal Revenue Service 497,254 This document contains temporary regulations that provide rules for claiming the railroad track maintenance credit under section 45G of the Internal Revenue Code for qualified railroad track maintenance expenditures paid or incurred by a Class II... 1545-BE91

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