Tag Archives: IRS

IRS Issues Final Regulations on Solid Waste Disposal Facilities

On August 18, 2011, the Internal Revenue Service (IRS) issued final regulations regarding the types of facilities that qualify as "solid waste disposal facilities" under section 142(a)(6) of the Internal Revenue Code and therefore are eligible for financing with tax-exempt private activity bonds. In their GT Alert, Carla Young and Vanessa Albert Lowry examine the new regulations. … Continue Reading
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