IRS Issues Notice on Superfund Tax on Chemical Substances
July 14, 2026
July 14, 2026
WASHINGTON, July 14 -- The Internal Revenue Service issued the following notice (No. 2026-43) on July 13, 2026, entitled "Superfund Tax on Chemical Substances; Notice of Determinations to Add Substances to List of Taxable Substances".
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SUMMARY: This notice of determinations modifies the list of taxable substances to include the following two substances: chloro-isobutene-isoprene rubber ((C4H8)n-(C5H7.31Cl0.69)m; n=97.75, m=2.25) and ethylene-propylene-dic . . .
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SUMMARY: This notice of determinations modifies the list of taxable substances to include the following two substances: chloro-isobutene-isoprene rubber ((C4H8)n-(C5H7.31Cl0.69)m; n=97.75, m=2.25) and ethylene-propylene-dic . . .