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EXCISE TAX
Internal Revenue Bulletin 1999-18 · 2026-10-03 edition · updated 2026-10-04 · United States
Kerosene registration, provisions in final
regulations (Ann. 40) 16, 10 Penalty:
Failure to deposit penalty using elec
tronic funds transfer (Notice 12) 9, 44; (Notice 20) 17, 16 Regulations:
26 CFR 49.4251–4, added; communications excise tax; prepaid telephone cards (REG–118620–97) 9, 46
Deferred compensation:
Change in method of accounting
(Notice 16) 13, 10 Disregarded entities (Notice 6) 3, 12 Federal Insurance Contributions Act
(FICA) taxation of amounts under employee benefit plans; correction (Ann. 41) 16, 10 Forms W-2 and W-3; format changes
postponed (Ann. 34) 15, 8 Penalty:
Failure to deposit penalty using elec
tronic funds transfer (Notice 12) 9, 44; (Notice 20) 17, 16 Regulations:
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