SECTION 7. EXAMPLES

.01 Example 1 . (i) X, a fuel wholesaler, acquires an additional storage tank to store alternative fuel at its principal place of business and a fuel tanker truck to transport the alternative fuel from its principal place of business to the retail service stations of X ’s customers. The fuel tanker truck dispenses alternative fuel into storage tanks at the retail service stations but is not used to dispense the alternative fuel into the fuel tanks of motor vehicles that are propelled by the alternative fuel.

May 29, 2007 1319 2007–22 I.R.B.

by BLS” section under “Tables and publications containing Consumer Price Indexes” at “Department Store Inventory Price Indexes *** (PDF).” The BLS Department Store Inventory Price Indexes for prior months are also available on the BLS website at the CPI page ( www.bls.gov/cpi ) in the “Get Detailed CPI Statistics” section under “Create Customized Tables (one screen)” at “Department Store Inventory Price Index.” In addition, directions and links to the BLS Department Store Inventory Price Indexes on the BLS website are available on the Internal Revenue Service website at www.irs.gov, in the “Tax Professionals” section, under “Resources for Tax Pro” and “Tax Law Issues, Nibbles and Bytes,” at “BLS Department Store Inventory Price Indexes.”

EFFECT ON OTHER DOCUMENTS

Rev. Proc. 86–46 is modified.

DRAFTING INFORMATION

The principal author of this notice is John Roman Faron of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this notice, contact Mr. Faron at (202) 622–4930 (not a toll-free call).

Guidance Regarding Public Inspection of Unrelated Business Income Tax Returns

Notice 2007–45