# Exempt facility bonds: solid waste disposal facilities.
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
This document contains corrections to final regulations (TD 9546) that were published in the *Federal Register* on Friday, August 19, 2011, on the definition of solid waste disposal facilities for purposes of the rules applicable to tax-exempt bonds issued by State and local governments. These regulations provide guidance to State and local governments that issue tax-exempt bonds to finance solid waste disposal facilities and to taxpayers that use those facilities.
**DATES:**
This correction is effective on September 7, 2011 and is applicable beginning October 18, 2011.
**FOR FURTHER INFORMATION CONTACT:**
Timothy Jones, (202) 622-3980 (not a toll free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of this document are under section 142 of the Internal Revenue Code.
**Need for Correction**
As published August 19, 2011 (76 FR 51879), the final regulations (TD 9546) contain errors that may prove to be misleading and are in need of clarification.
**List of Subjects in 26 CFR Part 1**
Income taxes, Reporting and recordkeeping requirements.
**Correction of Publication**
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:
**26 CFR Part 1**
**PART 1—INCOME TAXES**
*Paragraph 1.* The authority citation for part 1 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
**26 CFR Part 1**
*Par. 2.* Section 1.142(a)(6)-1 is amended by revising paragraph (c)(2)(v), and the first sentence of paragraph (h), *Example 9* (ii) to read as follows:
§ 1.142(a)(6)-1
(c) * * *
(2) * * *
(v) *Radioactive material.* Solid waste excludes any radioactive material subject to regulation under the Nuclear Regulatory Act (10 CFR 1.1 *et seq.* ), as in effect on the issue date of the bonds.
(h) * * *
**Example 9**
* * *
(ii) The facts are the same as in paragraph (i) of this *Example 9,* except that the stripped bark represents only 55 percent by weight and volume of the materials that are transported by the conveyor belt. * * *
LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).