No Value Test Now Worthless, Psyched About Recycling: Final Treasury Regulations Regarding Solid Was No Value Test Now Worthless, Psyched About Recycling: Final Treasury Regulations Regarding Solid Was

No Value Test Now Worthless, Psyched About Recycling: Final Treasury Regulations Regarding Solid Waste Disposal Facilities Released

On Sept. 16, 2009, the Internal Revenue Service (the IRS) published proposed regulations under Treasury Regulation Section 1.142(a)(6)-1 to modify regulations existing under Section 1.103-8(f)(2) of the Treasury Regulations (the Regulations). After consideration of public comments the IRS and the Treasury Department adopted the proposed regulations in amended as final (the Final Regulations) in mid 2011.

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