IRS Answers Toxic Query

Barnett, Susanna Duff
November 2004
Bond Buyer;11/2/2004, Vol. 350 Issue 32002, p1
Trade Publication
Reports on the issuance of a technical advice memorandum addressing the status of radioactive solid waste under the 1986 tax law by the office of the chief counsel of the U.S. Internal Revenue Service (IRS) in the U.S. Clarification on the inapplicability of tax-exempt bonds to finance facilities that process or store radioactive waste; Basis of the IRS in issuing the memorandum; Reaction of tax lawyer Howard Cooper, regarding the inappropriateness of the order.


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