[Federal Register Volume 76, Number 173 (Wednesday, September 7, 2011)]
[Rules and Regulations]
[Page 55256]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-22739]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9546]
RIN 1545-BD04


Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond 
Purposes; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to final regulations (TD 
9546) that were published in the Federal Register on Friday, August 19, 
2011, on the definition of solid waste disposal facilities for purposes 
of the rules applicable to tax-exempt bonds issued by State and local 
governments. These regulations provide guidance to State and local 
governments that issue tax-exempt bonds to finance solid waste disposal 
facilities and to taxpayers that use those facilities.

DATES: This correction is effective September 7, 2011 and is applicable 
beginning October 18, 2011.

FOR FURTHER INFORMATION CONTACT: Timothy Jones, (202) 622-3980 (not a 
toll free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations (TD 9546) that are the subject of this 
correction are under section 142 of the Internal Revenue Code.

Need for Correction

    As published August 19, 2001 (76 FR 51879), the final regulations 
(TD 9546) contain errors that may prove to be misleading and are in 
need of clarification.

Correction of Publication

    Accordingly, the final regulations (TD 9546), that are the subject 
of FR Doc. 2011-21154, are corrected as follows:
    1. On page 51879, column 3, in the preamble, under the paragraph 
heading ``Explanation of Provisions'', line 11 from the bottom of the 
second paragraph, the language ````that has no market or other value at 
the place where the property is located'''' is corrected to read ``that 
has no market or other value at the place where the property is 
located''.
    2. On page 51880, column 2, in the preamble, under the paragraph 
heading ``Explanation of Provisions'', line 8 of the column, the 
language ``Regulations but recommended removing'' is corrected to read 
``Regulations, but recommended removing''.

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2011-22739 Filed 9-6-11; 8:45 am]
BILLING CODE 4830-01-P