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EXCISE TAX

Internal Revenue Bulletin 1997-31 · 2026-10-03 edition · updated 2026-10-04 · United States

Group health plans; access, portability,

and renewability requirements; correction (Notice 41) 28, 6

Regulations:

26 CFR 40.6302(c)–1, amended; 40.6302(c)–1T, removed; federal tax deposits by electronic funds transfer (TD 8723) 30, 4

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▸Contents — Internal Revenue Bulletin 1997-31

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