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Introduction

EXCISE TAX

Internal Revenue Bulletin 1997-18 · 2026-10-03 edition · updated 2026-10-04 · United States

Deposits (Notice 15) 8, 23 Epoxy (DGEBA) determination (Notice

Qualified domestic relations orders

(Notice 11) 2, 49 Qualified joint and survivor annu

  1. 13, 9 Proposed regulations:

26 CFR 48.4081–1, amended; 48.4082–5, 48.6715–2, added; gasoline and diesel fuel excise tax, special rules for Alaska, definition of aviation gasoline and kerosene (REG–247678–96) 6, 17

ities (Notice 10) 2, 49 SIMPLES (RP 9) 2, 55 SIMPLE–IRAs (Notice 6) 2, 26 User fees (RP 8) 1, 187 Exempt organizations:

Unrelated business taxable income (RP 12) 4, 7 User fees (RP 8) 1, 187

60

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▸Contents — Internal Revenue Bulletin 1997-18

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