 | United States. Tax Court - Government publications - 1992 - 764 pages
...obligations issued to provide the facility to dispose of such waste material, it is property which is useless, unused, unwanted, or discarded solid material...market or other value at the place where it is located. * * * Section 203(4) of the Solid Waste Disposal Act provides that: (4) The term "solid waste" means... | |
 | Administrative law - 1974 - 726 pages
...obligations issued to provide the facility to dispose of such waste material, it Is property which is useless, unused, unwanted, or discarded solid material,...has no market or other value at the place where it la located. Thus, where any person Is willing to purchase such property, at any price, such material... | |
 | United States. Congress. House. Committee on Ways and Means - Government publications - 1976 - 364 pages
...waste within the meaning of Section 203(4) of the Solid Waste Disposal Act,' and two, the property is useless, unused, unwanted, or discarded solid material...market or other value at the place where it is located. If any person is willing to purchase such material at any price, it is not waste. The Internal Revenue... | |
 | United States. Congress. Senate. Committee on Finance - Income tax - 1976 - 422 pages
...waste within the meaning of Section 203(4) of the Solid Waste Disposal Act,' and two, the property is useless, unused, unwanted, or discarded solid material...market or other value at the place where it is located. If any person is willing to purchase such material at any price, it is not wa ste. The Internal Revenue... | |
 | United States. Congress. Joint Committee on Taxation - Income tax - 1979 - 1570 pages
...solid waste means garbage, refuse, and other discarded Mtferials so long as it is property which is useless, unused, unwanted, or discarded solid material which has no market or other value at u* place it is located (Treas. Reg. sec. 1.103-8 (f) (2) (ii) ). As a result of the existing definition... | |
 | Administrative law - 1980 - 928 pages
...obligations issued to provide the facility to dispose of such waste material, it is property which is useless, unused, unwanted, or discarded solid material,...property, at any price, such material is not waste. Where any person is willing to remove such property at his own expense but is not willing to purchase... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1980 - 46 pages
...solid waste means garbage, refuse, and other discarded materials so long as it is property which is useless, unused, unwanted, or discarded solid material which has no market or other value at the place it is located (Treas. Reg. sec. 1.103-8 (f) (2) (ii) ). As a result of the existing definition of the... | |
 | United States. Congress. Joint Committee on Taxation - Taxation - 1980 - 36 pages
...solid waste means garbage, refuse, and other discarded materials so long as it is property which is useless, unused, unwanted, or discarded solid material which has no market or other value at the place it is located (Treas. Reg. sec. 1.103-8(f) (2) (ii)). As a result of the existing definition of the... | |
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USC 3252(4)), except that for purposes of this paragraph, material will not qualify as solid waste unless. on the date of issue of the obligations issued to provide the facility to dispose of such waste material, it is property which is useless, unused,... 
