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Agency: Internal Revenue Service

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The Federal Register

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1. Capital Costs Incurred To Comply With EPA Sulfur Regulations

RULES: Capital Costs Incurred to Comply With EPA Sulfur Regulations,

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
DEPARTMENT OF THE TREASURY : Internal Revenue Service

2. Capital Costs Incurred To Comply With EPA Sulfur Regulations

PROPOSED RULES: Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction, C8-01105; Capital Costs Incurred to Comply With EPA Sulfur Regulations,

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations under section 179B of the Internal Revenue Code (Code) relating to the deduction for qualified capital costs paid or incurred by a small business refiner to comply with the highway diesel fuel sulfur control requirements of the
DEPARTMENT OF THE TREASURY : Internal Revenue Service

3. Multiemployer Plan Funding Guidance; Hearing

PROPOSED RULES: Multiemployer Plan Funding Guidance; Hearing,

This document provides notice of a public hearing on a notice of proposed rulemaking providing additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006. These proposed regulations affect sponsors and administrators of, and participants in multiemployer plans that are in either endangered or critical
DEPARTMENT OF THE TREASURY : Internal Revenue Service

4. Proposed Collection; Comment Request for Form 730

NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,

The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 10413 (44 U.S.C. 3506(c)(2)(A)).
DEPARTMENT OF THE TREASURY : Internal Revenue Service

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