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EXCISE TAX

Internal Revenue Bulletin 2001-14 · 2026-10-03 edition · updated 2026-10-04 · United States

Tips reporting:

Employer-designed tip reporting,

food and beverage industry (EmTRAC) programs (Notice 1) 2, 261

Air transportation, mileage awards (Notice

  1. 3, 327 Excess benefit transactions (TD 8920) 8,

654 ; (REG–246256–96) 8, 713 Practice before the Internal Revenue

Service; Circular 230 (REG–111835– 99) 11, 834 Proposed Regulations:

26 CFR 53.4958–0 through –8, added; excise taxes on excess benefit trans

April 2, 2001 v 2001–14 I.R.B.

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▸Contents — Internal Revenue Bulletin 2001-14
Internal Revenue Bulletin 2001-14

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