Section 169 of the Internal Revenue Code was added by the Tax Reform Act of 1969, Public Law 91-172, effective December 30, 1969. Stated very generally, it permits 5-year straight-line depreciation of pollution abatement facilities placed in operation on or after January 1, 1969 to abate air or water pollution discharged by plants or properties that were in operation before that date. In order to utilize the depreciation method permitted under section 169, taxpayers must file an election in accordance with the regulations set forth in this bulletin. Portions of this document are not fully legible.