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Bulletin No. 2004-38 September 20, 2004

EXCISE TAX

Internal Revenue Bulletin 2004-38 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9149, page 494. REG–163909–02, page 499. Final, temporary, and proposed regulations under section 4251 of the Code provide guidance for collectors of communications excise taxes and excise taxes on amounts paid for taxable transportation under sections 4261 and 4271. These regulations state the time by which collectors must report refusals to pay or other failures to collect these excise taxes.

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▸Contents — Internal Revenue Bulletin 2004-38
Internal Revenue Bulletin 2004-38

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