# Prop. Treas. Reg. § 1.179B-1: Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations.

Proposed regulation, not in force. REG-143453-05, 73 FR 36475, published 2008-06-27 <https://www.federalregister.gov/documents/2008/06/27/E8-14708/capital-costs-incurred-to-comply-with-epa-sulfur-regulations>. Interprets 26 U.S.C. § 179B.

Par. 2. Section 1.179B-1 is added to read as follows:

[The text of this proposed § 1.179B-1 is the same as the text of § 1.179B-1T published elsewhere in this issue of the Federal Register ].