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Introduction

EXCISE TAX—Continued

Internal Revenue Bulletin 1997-22 · 2026-10-03 edition · updated 2026-10-04 · United States

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 26 CFR 54.9801–1 through –6, 54.9802–1, 54.9804–1, 54.9806–1, added; group health plan, health insurance portability (REG– 253578–96) 19, 93 Regulations:

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▸Contents — Internal Revenue Bulletin 1997-22

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