[Code of Federal Regulations]
[Title 40, Volume 1]
[Revised as of July 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 40CFR20.1]

[Page 238]
 
                   TITLE 40--PROTECTION OF ENVIRONMENT
 
               CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY
 
PART 20_CERTIFICATION OF FACILITIES--Table of Contents
 
Sec. 20.1  Applicability.




Sec. 
20.1 Applicability.
20.2 Definitions.
20.3 General provisions.
20.4 Notice of intent to certify.
20.5 Applications.
20.6 State certification.
20.7 General policies.
20.8 Requirements for certification.
20.9 Cost recovery.
20.10 Revocation.

Appendix A to Part 20--Guidelines for Certification

    Authority: Sec. . 301, 704, 80 Stat. 379, 83 Stat. 667; 5 U.S.C. 301, 
26 U.S.C. 169.

    Source: 36 FR 22382, Nov. 25, 1971, unless otherwise noted.


    The regulations of this part apply to certifications by the 
Administrator of water or air pollution control facilities for purposes 
of section 169 of the Internal Revenue Code of 1954, as amended, 26 
U.S.C. 169, as to which the amortization period began after December 31, 
1975. Certification of air or water pollution control facilities as to 
which the amortization period began before January 1, 1976, will 
continue to be governed by Environmental Protection Agency regulations 
published November 25, 1971, at 36 FR 22382. Applicable regulations of 
the Department of Treasury are at 26 CFR 1.169 et seq.

[43 FR 1340, Jan. 9, 1978]