Record Display for the EPA National Library Catalog


OLS Field Name OLS Field Data
Main Title Information on Rapid Tax Amortization Under Section 169 of the Internal Revenue Service.
CORP Author Environmental Protection Agency, Washington, D.C. Office of Public Affairs.
Year Published 1969
Stock Number PB-258 520
Additional Subjects Air pollution abatement ; Water pollution abatement ; Management engineering ; Income taxes ; Industrial wastes ; Facilities ; Depreciation ; Amortization ; Information ; Regulations ; Tax amortization
Library Call Number Additional Info Location Last
NTIS  PB-258 520 Most EPA libraries have a fiche copy filed under the call number shown. Check with individual libraries about paper copy. 06/23/1988
Collation 24p
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.