Federal Register / Vol. 60, No. 82 / Friday, April 28, 1995 / Notices 21025

Internal Revenue Service

Tax on Certain Imported Substances

(Monoethanolamine, et al.); Filing of

Petitions

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice.

SUMMARY: This notice announces the

acceptance, under Notice 89–61, 1989–

1 CB 717, of petitions requesting that

monoethanolamine, diethanolamine,

triethanolamine,

monoisopropanolamine,

diisopropanolamine,

triisopropanolamine, toluene

diisocyanate, and chlorinated

polyethylene be added to the list of

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 27, 1995. Any modification of the

list of taxable substances based upon

these petitions would be effective April

1, 1992.

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

petitions were received on April 15,

1991 (monoethanolamine,

diethanolamine, triethanolamine,

monoisopropanolamine,

diisopropanolamine,

triisopropanolamine), May 2, 1991

(toluene diisocyanate), and July 1, 1991

(chlorinated polyethylene). The

petitioner is Dow Chemical Company, a

manufacturer and exporter of these

substances. The following is a summary

of the information contained in the

petitions. The complete petitions are

available in the Internal Revenue

Service Freedom of Information Reading

Room.

Monoethanolamine

HTS number: 2922.11.00.00

CAS number: 141–43–5

This substance is derived from the

taxable chemicals ethylene and

ammonia. Monoethanolamine is a liquid

produced predominantly by reacting

ethylene oxide and aqueous ammonia.

The stoichiometric material

consumption formula for this substance

is:

2 C2H4 (ethylene) + 2 NH3 (ammonia) +

O2 (oxygen) ‰ 2 C2H7NO

(monoethanolamine)

According to the petition, taxable

chemicals constitute 73.7 percent by

weight of the materials used to produce

this substance. The rate of tax for this

substance would be $3.63 per ton. This

is based upon a conversion factor for

ethylene of 0.59 and a conversion factor

for ammonia of 0.29.

Diethanolamine

HTS number: 2922.12.00.00

CAS number: 111–42–2

This substance is derived from the

taxable chemicals ethylene and

ammonia. Diethanolamine is a solid

produced predominantly by reacting

ethylene oxide and aqueous ammonia.

The stoichiometric material

consumption formula for this substance

is:

2 C2H4 (ethylene) + NH3 (ammonia) + O2

(oxygen) ‰ C4H11NO2

(diethanolamine)

According to the petition, taxable

chemicals constitute 69.5 percent by

weight of the materials used to produce

this substance. The rate of tax for this

substance would be $3.85 per ton. This

is based upon a conversion factor for

ethylene of 0.70 and a conversion factor

for ammonia of 0.17.

Triethanolamine

HTS number: 2922.13.00.00

CAS number: 102–71–6

This substance is derived from the

taxable chemicals ethylene and

ammonia. Triethanolamine is a liquid

produced predominantly by reacting

ethylene oxide and aqueous ammonia.

The stoichiometric material

consumption formula for this substance

is:

6 C2H4 (ethylene) + 2 NH3 (ammonia) +

3 O2 (oxygen) ‰ 2 C6H15NO3

(triethanolamine)

According to the petition, taxable

chemicals constitute 67.7 percent by

weight of the materials used to produce

this substance. The rate of tax for this

substance would be $3.96 per ton. This

is based upon a conversion factor for

ethylene of 0.75 and a conversion factor

for ammonia of 0.12.

Monoisopropanolamine

HTS number: 2922.19.60.00

CAS number: 78–96–6

This substance is derived from the

taxable chemicals propylene, chlorine,

sodium hydroxide, and ammonia.

Monoisopropanolamine is a liquid

produced predominantly by the reaction

of propylene oxide and ammonia.

The stoichiometric material

consumption formula for this substance

is:

2 C3H6 (propylene) + 2 Cl2 (chlorine) +

2 NaOH (sodium hydroxide) + NH3

(ammonia) + ‰ C3H9 NO

(monoisopropanolamine) + C3H6Cl2

(propylene dichloride) + 2 NaCl

(sodium chloride) + H2O (water)

According to the petition, taxable

chemicals constitute 100 percent by

weight of the materials used to produce

this substance. The rate of tax for this

substance would be $6.66 per ton. This

is based upon a conversion factor for

propylene of 0.62, a conversion factor

for chlorine of 1.00, a conversion factor

for sodium hydroxide of 1.20, and a

conversion factor for ammonia of 0.23.

Diisopropanolamine

HTS number: 2922.19.60.00

CAS number: 110–97–3

This substance is derived from the

taxable chemicals propylene, chlorine,

sodium hydroxide, and ammonia.

Diisopropanolamine is a solid produced

predominantly by the reaction of

propylene oxide and ammonia.

The stoichiometric material

consumption formula for this substance

is:

3 C3H6 (propylene) + 2 Cl2 (chlorine) +

2 NaOH (sodium hydroxide) + NH3

(ammonia) ‰ C6H15NO2

(diisopropanolamine) + C3H6Cl2

(propylene dichloride) + 2 NaCl

(sodium chloride) + H2 (hydrogen)

According to the petition, taxable

chemicals constitute 100 percent by

weight of the materials used to produce

this substance. The rate of tax for this

substance would be $7.08 per ton. This

is based upon a conversion factor for

propylene of 0.70, a conversion factor

for chlorine of 1.10, a conversion factor

for sodium hydroxide of 1.30, and a

conversion factor for ammonia of 0.13.

Triisopropanolamine

HTS number: 2922.19.60.00

CAS number: 122–20–3

This substance is derived from the

taxable chemicals propylene, chlorine,

sodium hydroxide, and ammonia.

Triisopropanolamine is a solid

produced predominantly by the reaction

of propylene oxide and ammonia.

The stoichiometric material

consumption formula for this substance

is:
21026 Federal Register / Vol. 60, No. 82 / Friday, April 28, 1995 / Notices

4 C3H6 (propylene) + 3 Cl2 (chlorine) +

4 NaOH (sodium hydroxide) + NH3

(ammonia) ‰ C9H21NO3

(triisopropanolamine) + C3H6Cl2

(propylene dichloride) + 4 NaCl

(sodium chloride) + H2O (water) +

H2 (hydrogen)

According to the petition, taxable

chemicals constitute 100 percent by

weight of the materials used to produce

this substance. The rate of tax for this

substance would be $7.49 per ton. This

is based upon a conversion factor for

propylene of 0.74, a conversion factor

for chlorine of 1.20, a conversion factor

for sodium hydroxide of 1.40, and a

conversion factor for ammonia of 0.10.

Toluene diisocyanate

HTS number: 2929.10.15.00

CAS number: 584–84–9

This substance is derived from the

taxable chemicals toluene, nitric acid,

and chlorine. Toluene diisocyanate is a

liquid produced predominantly by the

phosgenation of primary amines.

The stoichiometric material

consumption formula for this substance

is:

C7H8 (toluene) + 2 HNO3 (nitric acid) +

2 Cl2 (chlorine) + 2 CO (carbon

monoxide) + 6 H2 (hydrogen) ‰

C9H6N2O2 (toluene diisocyanate) +

6 H2O (water) + 4 HCl (hydrogen

chloride)

According to the petition, taxable

chemicals constitute 84 percent by

weight of the materials used to produce

this substance. The rate of tax for this

substance would be $4.90 per ton. This

is based upon a conversion factor for

toluene of 0.53, a conversion factor for

nitric acid of 0.7, and a conversion

factor for chlorine of 0.8.

Chlorinated polyethylene

HTS number: 3901.90.50.00

CAS number: 064754–90–1

This substance is derived from the

taxable chemicals ethylene and

chlorine. Chlorinated polyethylene is a

solid produced predominantly by

chlorination of polyethylene resins.

The stoichiometric material

consumption formula for this substance

is:

857 C2H4 (ethylene) + 375 Cl2 (chlorine)

‰ C1714H3053Cl375 (chlorinated

polyethylene) + 375 HCl (hydrogen

chloride)

According to the petition, taxable

chemicals constitute 100 percent by

weight of the materials used to produce

this substance. The rate of tax for this

substance would be $5.05 per ton. This

is based upon a conversion factor for

ethylene of 0.65 and a conversion factor

for chlorine of 0.70.

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. 95–10412 Filed 4–27–95; 8:45 am]

BILLING CODE 4830–01–U

Office of Thrift Supervision

[AC–23; OTS No. 0216]

Citizens Savings & Loan Association,

Baton Rouge, Louisiana; Approval of

Conversion Application

Notice is hereby given that on April

21, 1995, the Assistant Director,

Corporate Activities, Office of Thrift

Supervision, or her designee, acting

pursuant to delegated authority,

approved the application of Citizens

Savings & Loan Association, Baton

Rouge, Louisiana, to convert to the stock

form of organization. Copies of the

application are available for inspection

at the Information Services Division,

Office of Thrift Supervision, 1700 G

Street, N.W., Washington, D.C. 20552,

and the Midwest Regional Office, Office

of Thrift Supervision, 122 W. John

Carpenter Freeway, Suite 600, Irving,

Texas 75039–2010.

Dated: April 25, 1995.

By the Office of Thrift Supervision.

Nadine Y. Washington,

Corporate Secretary.

[FR Doc. 95–10463 Filed 4–27–95; 8:45 am]

BILLING CODE 6720–01–M

[AC–25; OTS No. 3892]

First Federal Savings Bank,

Huntington, Indiana; Approval of

Conversion Application

Notice is hereby given that on April

21, 1995, the Assistant Director,

Corporate Activities, Office of Thrift

Supervision, or her designee, acting

pursuant to delegated authority,

approved the application of First

Federal Savings Bank, Huntington,

Indiana, to convert to the stock form of

organization. Copies of the application

are available for inspection at the

Information Services Division, Office of

Thrift Supervision, 1700 G Street, N.W.,

Washington, D.C. 20552, and the Central

Regional Office, Office of Thrift

Supervision, 111 East Wacker Drive,

Suite 800, Chicago, Illinois 60601–4360.

Dated: April 25, 1995.

By the Office of Thrift Supervision.

Nadine Y. Washington,

Corporate Secretary.

[FR Doc. 95–10464 Filed 4–27–95; 8:45 am]

BILLING CODE 6720–01–M

[AC–24; OTS No. 2383]

Hemet Federal Savings and Loan

Association, Hemet, California;

Approval of Conversion Application

Notice is hereby given that on April

21, 1995, the Assistant Director,

Corporate Activities, Office of Thrift

Supervision, or her designee, acting

pursuant to delegated authority,

approved the application of Hemet

Federal Savings and Loan Association,

Hemet, California, to convert to the

stock form of organization. Copies of the

application are available for inspection

at the Information Services Division,

Office of Thrift Supervision, 1700 G

Street, N.W., Washington, D.C. 20552,

and the West Regional Office, Office of

Thrift Supervision, 1 Montgomery

Street, Suite 400, San Francisco,

California 94104.

Dated: April 25, 1995.

By the Office of Thrift Supervision.

Nadine Y. Washington,

Corporate Secretary.

[FR Doc. 95–10458 Filed 4–27–95; 8:45 am]

BILLING CODE 6720–01–M

[AC–26; OTS No. 2775]

The Industrial Savings and Loan

Association, Bellevue, Ohio; Approval

of Conversion Application

Notice is hereby given that on April

24, 1995, the Assistant Director,

Corporate Activities, Office of Thrift

Supervision, or her designee, acting

pursuant to delegated authority,

approved the application of the

Industrial Savings and Loan

Association, Bellevue, Ohio, to convert

to the stock form of organization. Copies

of the application are available for

inspection at the Information Services

Division, Office of Thrift Supervision,

1700 G Street, N.W., Washington, D.C.

20552, and the Central Regional Office,

Office of Thrift Supervision, 111 East