Example 2: Assume the same facts as Example 1, except that Foreign Partnership (FP) holds the CFC
As of the mid-1990s, some 20,000 tons of CFCs
were being traded through black market channels, according to the EIA.
There are CFC
groups in most major centres across Canada.
But the persistent trade in illegal CFCs
is only one sign that ozone recovery is far from a sure thing.
According to the Air Conditioning and Refrigeration Institute, the number of centrifugal chillers still using CFCs
educational efforts will later be extended to warehousing and distribution operations.
For instance, the EPA banned the use of CFCs
as propellants in most, but not all, aerosol sprays in 1978.
Complications arise when a CFC
employs a branch or branches to perform sales or manufacturing activities for the CFC
outside the country where the CFC
was created or organized.
Petersburg University in Russia and his colleagues, suggested that volcanoes account for a large proportion of the CFCs
in the atmosphere.
954-3(b)(3) confirms that the branch rule applies only to treat the branch of the CFC
"parent" as a discrete CFC
for purposes of determining FBCS income.
are not supposed to be manufactured after December 31st, but DuPont and Allied Signal, the main suppliers, have already stopped manufacturing both CFC
's R-11 and R-12, the refrigerants most widely used since the middle of the century for large buildings, food storage and automobiles.