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EXCISE TAX— cont.

Internal Revenue Bulletin 2000-27 · 2026-10-03 edition · updated 2026-10-04 · United States

Qualified retirements plans, eligible

Coal exports, nontaxable sale (Notice 28)

rollover distributions, relief from disqualification of (TD 8880) 20, 1003 Railroad retirement:

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,

Rate determination (January 2000) 9,

721 Regulations:

26 CFR 31.3405(c)–1, amended; relief from disqualification for plans accepting rollovers (TD 8880) 20, 1003 26 CFR 35.3405–1, redesignated as 35.3405–1T, revised; 35.3405–1, added; new technologies in retirement plans (TD 8873) 9, 713 Substitute for Forms W-2 and W-3, for

private printing and general rules and specifications (RP 23) 21, 1018 Tips:

957 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 Minimum funding standards, waiver of

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

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; 48.6427–10, –11, added; 48.6427–10T, –11T, removed; 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 49.4251–4, added; 602.101, amended; prepaid telephone cards (TD 8855) 4, 374 Return filing and deposits (Ann 5) 4,

427 Safe harbor deposit rule and floor stocks

taxes (TD 8887) 26, 1269

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