Internal Revenue Bulletin: 2008-43
October 27, 2008
Capital Costs Incurred to Comply With EPA Sulfur Regulations; Hearing Cancellation
Table of Contents
This document cancels a public hearing on proposed regulations (REG-143453-05, 2008-32 I.R.B. 310) under section 179B of the Internal Revenue Code (Code) relating to the deduction of 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.
Funmi Taylor of the Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration) at (202) 622-3628 (not a toll-free number).
A notice of proposed rulemaking by cross-reference to temporary regulations and a notice of public hearing that appeared in the Federal Register on Friday, June 27, 2008 (73 FR 36475) announced that a public hearing was scheduled for October 28, 2008, at 10 a.m. in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC. The subject of the public hearing is under the section 179B of the Internal Revenue Code.
The public comment period for these regulations expired on September 25, 2008. The notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing instructed those interested in testifying at the public hearing to submit a request to speak and an outline of the topics to be addressed. As of Tuesday, September 28, 2008, no one has requested to speak. Therefore, the public hearing scheduled for October 28, 2008, is cancelled.
Federal Register Liaison,
Publications and Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).
(Filed by the Office of the Federal Register on October 6, 2008, 8:45 a.m., and published in the issue of the Federal Register for October 7, 2008, 73 F.R. 58514)
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