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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,... "
Hearings, Reports and Prints of the Senate Committee on Public Works - Page 119
by United States. Congress. Senate. Committee on Public Works - 1973
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Foreign Convention Tax Rules and Minor Tax Bills: Hearing Before the ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures - Congresses and conventions - 1981 - 300 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(fX2Xii)). As a result of the existing definition of the term...
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Description of Tax Bills (S. 169, S. 532, S. 791, S. 721, S. 979, and S ...

Fishery law and legislation - 1981 - 28 pages
...waste disposal facility, the material is useless, unused, unwanted, or discarded solid material that has no market or other value at the place where it is located. A facility that disposes of solid waste by reconstituting, converting, or otherwise recycling it into...
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The Solid Waste Handbook: A Practical Guide

William D. Robinson - Technology & Engineering - 1991 - 1330 pages
...modification is that the IRS further requires that the discarded material be useless, unwanted, and have no market or other value at the place where it is located. Therefore, if a person is willing to purchase such property at any price, such material is not solid...
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Development of Recycling Markets: Hearings Before the Subcommittee ..., Volume 4

United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Transportation and Hazardous Materials - Nature - 1991 - 676 pages
...independent standing in the Tax Code. Under current law, solid waste is restricted to "property which is useless, unused, unwanted, or discarded solid material...or other value at the place where it is located." This definition, in today's recycling market, is a fatal flaw. These IRS regulations reflect a view...
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Development of Recycling Markets: Hearings Before the Subcommittee ..., Volume 4

United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Transportation and Hazardous Materials - Nature - 1991 - 680 pages
...Under current law, solid waste is restricted to "property which is useless, unused, unwanted, or tended solid material which has no market or other value at the place where it is located." This finition, in today's recycling market, is a fatal flaw. These IRS regulations reflect a view that...
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Reports of the Tax Court of the United States, Volume 98

United States. Tax Court - Taxation - 1992 - 786 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...
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