Finanse publiczne · 1.05.1996

Environmental Settlement FundsClassification

This document contains final regulations relating to the classification of certain organizations as trusts for federal tax purposes. The final regulations provide guidance to taxpayers on the proper classification of trusts formed to collect and disburse amounts for environmental remediation of an existing waste site to discharge taxpayers' liability or potential liability under applicable environmental laws.

Source: Federal Register — Department of the TreasuryOpen original release →

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