95-12176. Tax on Certain Imported Substances (Acrylic Fiber (93% Acrylonitrile, 7% Vinyl Acetate)); Rejection of Petition

[Federal Register Volume 60, Number 96 (Thursday, May 18, 1995)]
[Notices]
[Page 26766]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-12176]



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DEPARTMENT OF THE TREASURY
Internal Revenue Service


Tax on Certain Imported Substances (Acrylic Fiber (93% 
Acrylonitrile, 7% Vinyl Acetate)); Rejection of Petition

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice.

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SUMMARY: This notice announces the rejection, under Notice 89-61, of a 
petition requesting that acrylic fiber (93% acrylonitrile, 7% vinyl 
acetate) be added to the list of taxable substances in section 
4672(a)(3).

FOR FURTHER INFORMATION CONTACT: Ruth Hoffman, Office of Assistant 
Chief Counsel (Passthroughs and Special Industries), [phone] 
(not a toll-free number).

SUPPLEMENTARY INFORMATION: On April 14, 1992, a Notice of Receipt of 
Petitions was published in the Federal Register (57 FR 12956) 
announcing the receipt of a petition submitted by Monsanto Company 
requesting that acrylic fiber (93% acrylonitrile, 7% vinyl acetate) be 
added to the list of taxable substances in section 4672(a)(3). Notice 
89-61, 1989-1 CB 717, provides that the term substance excludes textile 
fibers and therefore acrylic fiber is not a substance for which a 
petition may be accepted. Accordingly, the petition is rejected.
Dale D. Goode,
Federal Register Liaison Officer, Assistant Chief Counsel (Corporate).
[FR Doc. 95-12176 Filed 5-17-95; 8:45 am]
BILLING CODE 4830-01-U