Abbreviations›Rev. Rul. 2004-97, 2004-39 I.R.B. 516
EXCISE TAX—Cont.
Internal Revenue Bulletin 2004-39 · 2026-10-03 edition · updated 2026-10-04 · United States
Primarily designed test to determine if vehicle is a truck or a
highway tractor, application (RR 80) 32, 164 Proposed Regulations:
26 CFR 40.6302(c), amended; 49.4291–1, amended; collected excise taxes, duties of collector (REG–163909–02) 38, 499 26 CFR 48.4081–1, –3, amended; entry of taxable fuel (REG–120616–03) 37, 474 Regulations:
26 CFR 40.6302(c)–3, amended; 40.6302(c)–3T, added; 49.4291–1, amended; 49.4291–1T, added; collected excise taxes, duties of collector (TD 9149) 38, 494 26 CFR 48.4081–1, –3, –5, amended; 48.4081–1T, –3T, added; 602.101, amended; entry of taxable fuel (TD 9145) 37, 464 26 CFR 157.5891–1, added; 157.5891–1T, removed; 157.6001–1, added; 157.6001–1T, removed; 157.6011–1, added; 157.6011–1T, removed; 157.6061–1, added; 157.6061–1T, removed; 157.6065–1, added; 157.6065–1T, removed; 157.6071–1, added; 157.6071–1T, removed; 157.6081–1, added; 157.6081–1T, removed; 157.6091–1, added; 157.6091–1T, removed; 157.6151–1, added; 157.6151–1T, removed; 157.6161–1, added; 157.6161–1T, removed; 157.6165–1, added; 157.6165–1T, removed; 602.101, amended; excise tax relating to structured settlement factoring transactions (TD 9134) 30, 70 Structured settlement factoring transactions (TD 9134) 30, 70 Taxable fuel, entry into the United States (TD 9145) 37, 464 ;
(REG–120616–03) 37, 474
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