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EXCISE TAX
Internal Revenue Bulletin 1997-48 · 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 26 CFR 301.6634–1, 301.6601–1, 301.6651–1, 1.6013–2(b)(1), amended; 301.6656–3, added; 301.7122–1(e), revised; 301.7430–0, –1, –2, –4, –5, amended; 301.7420– 6, revised; miscellaneous sections affected by TBOR 2 and PRWORA 1996 (TD 8725) 37, 16 Rural airport list (RP 46) 42, 10
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