{"abstract":"This document contains proposed regulations 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. This document also contains a notice of public hearing on these proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2004/05/10/04-10500.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"69 FR 25856","comment_url":null,"comments_close_on":"2004-08-09","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by August 9, 2004. Outlines of topics to be discussed at the public hearing scheduled for August 11, 2004, at 10 a.m., must be received by August 4, 2004.","disposition_notes":null,"docket_ids":["REG-140492-02"],"dockets":[],"document_number":"04-10500","effective_on":null,"end_page":25861,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2004/05/10/04-10500.xml","html_url":"https://www.federalregister.gov/documents/2004/05/10/04-10500/definition-of-solid-waste-disposal-facilities-for-tax-exempt-bond-purposes","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/04-10500?publication_date=2004-05-10","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2004-05-10/04-10500/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":103,"last_updated":"2026-04-04 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2004-05-10/pdf/04-10500.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2004-05-10","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2004/05/10/04-10500.txt","regulation_id_number_info":{"1545-BD04":{"issue":"201104","html_url":"https://www.federalregister.gov/regulations/1545-BD04/solid-waste-disposal-facilities","title":"Solid Waste Disposal Facilities","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201104&RIN=1545-BD04&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BD04"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T11:37:37Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":25856,"subtype":null,"title":"Definition of Solid Waste Disposal Facilities for Tax-exempt Bond Purposes","toc_doc":"Tax exempt bonds; solid waste disposal facilities","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":69}