federal_register: E8-14556

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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
E8-14556 Capital Costs Incurred To Comply With EPA Sulfur Regulations Rule This document contains temporary regulations relating to the deduction provided under section 179B of the Internal Revenue Code (Code) for qualified capital costs paid or incurred by a small business refiner to comply with the highway diesel fuel sulfur control requirements of the Environmental Protection Agency (EPA). The regulations implement changes to the law made by the American Jobs Creation Act of 2004, the Energy Policy Act of 2005, and the Tax Technical Corrections Act of 2007. 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. 2008-06-27 2008 6 https://www.federalregister.gov/documents/2008/06/27/E8-14556/capital-costs-incurred-to-comply-with-epa-sulfur-regulations https://www.govinfo.gov/content/pkg/FR-2008-06-27/pdf/E8-14556.pdf Treasury Department; Internal Revenue Service 497,254 This document contains temporary regulations relating to the deduction provided under section 179B of the Internal Revenue Code (Code) for qualified capital costs paid or incurred by a small business refiner to comply with the highway diesel fuel... 1545-BE97

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