EXCISE TAXES
Internal Revenue Bulletin 1996-49 · 2026-10-03 edition · updated 2026-10-04 · United States
Exempt organizations:
Excess benefit transactions engaged in
(Notice 46) 39, 7 Foreign insurance taxes (Ct.D 2060) 34, 5 Proposed regulations:
26 CFR 2652–1, amended; generation-skipping transfer tax (PS–22– 96) 33, 15 Regulations:
26 CFR 40.6011(a)–1, –2(b)(2), 40.6302(c)–1, –2, –3, –4, 40.9999– 1, 48.4082–2(a), 48.4083–1, 48.6715(a); amended; Subpart F of 49.4291–1, added; 40.6302(c)–5T, 48.6427–7, 301.6156–1, 301.6206–1, 301.6415–1—6421–1 and intermediary sections, 301.6423–1, 301.6675– 1, removed; 48.6714–1, redesignated, excise tax deposits (TD 8685) 48, 4
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