[Federal Register Volume 60, Number 81 (Thursday, April 27, 1995)]
[Unknown Section]
[Pages 20794-20795]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-10411]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Tax on Certain Imported Substances (Toluenediamine); Filing of
Petition
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice.
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SUMMARY: This notice announces the acceptance, under Notice 89-61,
1989-1 CB 717, of a petition requesting that toluenediamine be added to
the list of [[Page 20795]] taxable substances in section 4672(a)(3).
Publication of this notice is in compliance with Notice 89-61. This is
not a determination that the list of taxable substances should be
modified.
DATES: Submissions must be received by June 26, 1995. Any modification
of the list of taxable substances based upon this petition would be
effective October 1, 1995.
ADDRESSES: Send submissions to: CC:DOM:CORP:T:R (Petition), room 5228,
Internal Revenue Service, POB 7604, Ben Franklin Station, Washington,
DC 20044. In the alternative, submissions may be hand delivered between
the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:T:R (Petition),
Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW,
Washington, DC.
FOR FURTHER INFORMATION CONTACT: Tyrone J. Montague, Office of
Assistant Chief Counsel (Passthroughs and Special Industries), (202)
622-3130 (not a toll-free number).
SUPPLEMENTARY INFORMATION: The petition was received on October 12,
1994. The petitioner is Air Products and Chemicals, Inc., a
manufacturer and exporter of this substance. The following is a summary
of the information contained in the petition. The complete petition is
available in the Internal Revenue Service Freedom of Information
Reading Room.
HTS number: 2921.51.10
CAS number: 95-80-7, 823-40-5, 2687-25-4, and 496-72-0
This substance is derived from the taxable chemicals toluene,
methane, and ammonia. Toluenediamine is a solid produced predominantly
by a two-step process. The first step is mixed-acid nitration of
toluene to produce dinitrotoluene. The second step is the catalytic
reaction of hydrogen and dinitrotoluene to produce toluenediamine.
The stoichiometric material consumption formula for this substance
is:
C7H8 (toluene) + 1.5 CH4 (methane) + 2 NH3
(ammonia) + 4 O2 (oxygen) ---->
CH3C6H3(NH2)2 (toluenediamine) + 5 H2O
(water) + 1.5 CO2 (carbon dioxide)
According to the petition, taxable chemicals constitute 53.95
percent by weight of the materials used to produce this substance. The
rate of tax for this substance would be $5.59 per ton. This is based
upon a conversion factor for toluene of 0.78, a conversion factor for
methane of 0.26, and a conversion factor for ammonia of 0.34.
Comments and Requests for a Public Hearing
Before a determination is made, consideration will be given to any
written comments (a signed original and eight (8) copies) that are
submitted timely to the IRS. All comments will be available for public
inspection and copying. A public hearing may be scheduled if requested
in writing by a person that timely submits written comments. If a
public hearing is scheduled, notice of the date, time, and place for
the hearing will be published in the Federal Register.
Dale D. Goode,
Federal Register Liaison Officer, Assistant Chief Counsel (Corporate).
[FR Doc. 95-10411 Filed 4-26-95; 8:45 am]
BILLING CODE 4830-01-U
