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EXCISE TAX

Internal Revenue Bulletin 2000-23 · 2026-10-03 edition · updated 2026-10-04 · United States

Coal exports, nontaxable sale (Notice 28)

21, 1116 Gasoline and diesel fuel dye injection

systems, partial withdrawal of REG–209735–95 (Ann 42) 16, 949 Imported substances, tax on (Ann 43) 17,

fuel measurement and reporting; tax on heavy trucks and trailers; highway use tax (TD 8879) 16, 882; correction (Ann 53) 22, 1144 Minimum funding standards, waiver of

(RP 17) 11, 766 Prepaid telephone cards (TD 8855) 4, 374 Regulations:

26 CFR 40.6011(a)–1, amended; 41.0–1, revised; 41.02–2, –3, removed; 41.4481–1T, 1.4481–1, –2, amended; 41.4481–1T, removed; 41.4482(a)–1, amended; 41.4482(b)–1, amended; 41.4482(b)–1T, removed; 41.4482(c)–1, amended; 41.4483–1, revised; 41.4483–2, –3, amended; 41.4483–5, removed; 41.4484–1, removed; 41.6001–1, –2, amended; 41–6011(a)–1, revised; 41.6071(a)–1, amended; 41.6081(a)–1, removed; 41.6091–1, revised; 41–6101–1, revised; 41.6109–1, revised; 41.6151(a)–1, revised; 41.6161(a)(1)–1, removed; 41.6302(b)–1, removed; 41.7805–1, removed; Part 47, removed; 48.0–2, amended; 48.4041–21, amended; 48.4052–1, added; 48.4081–1, amended; 48.4081–1T, removed; 48.4081–2, –3, –6, –7, –8, amended; 48.4081–9, removed; 48.4082–1, amended; 48.4082–2, –3, revised; 48.4082–4, –5, amended; 48.4082–6, –7, added; 48.4082–6T, –7T, –8T, –9T, –10T, removed; 48.4083–1, amended; 48.4091–3T, redesignated as 48.4091–3, amended; 48.4101–3T, removed; 48.4101–1, –2, amended; 48.4102–2T, removed; 48.4221–1, amended; 48.4222(b)–1, amended; 48.6416(b)(2)–1, –2, amended; 48.6420–7, removed; 48.6420(c)–2, removed; 48.6421–2, amended; 48.6427–8, –9, amended; 48.6427–10T, –11T, removed; 48.6427–10, –11, added; 48.6715–1, amended; 145.4051–1, amended; 145.4052–1, amended; kerosene tax; aviation fuel tax; taxable fuel measurement and reporting; tax on heavy trucks and trailers; highway use tax (TD 8879) 16, 882 ; correction (Ann 53) 22, 1144

26 CFR 1.170A–9(e)(6)(i), amended; 1.509(a)–3(f)(1), amended; 1.512(a)–1(e), amended; 1.513–4, withdrawn; 1.513–4, added; taxation of tax-exempt organizations’ income from corporate sponsorship (REG–209601–92) 12, 829 ; correction (Ann 40) 16, 948 Regulations:

26 CFR 1.513–7, added; travel and tour activities of tax-exempt organizations (TD 8874) 8, 644 ; correction (Ann 29) 15, 877 26 CFR 301.6104(d)–1, removed; 301.6104(d)–2, redesignated as 301.6104(d)–0, revised; 301.6104(d)–3, redesignated as 301.6104(d)–1, amended; 301.6104(d)–4, redesignated as 301.6104(d)–2, amended; 301.6104(d)–5, redesignated as 301.6104(d)–3, amended; private foundation disclosure rules (TD 8861) 5, 441 Revocations:

(Ann 15) 12, 837 (Ann 39) 16, 948 Sponsorship payments, taxation of

957 Kerosene tax; aviation fuel tax; taxable

(REG–209601–92) 12, 829 ; correction

2000–23 I.R.B. vii June 5, 2000

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