EXCISE TAX — Internal Revenue Bulletin 2004-43

Advance notice of proposed rulemaking requesting information

about technologies, services, and methods for transmitting voice and data communications (Ann 61) 29, 67 Communications services excise tax, scope (Notice 57) 35, 376 Duties of collector of collected excise taxes (TD 9149) 38, 494 ;

(REG–163909–02) 38, 499 Florida, dyed diesel fuel, relief from penalty under section 6715

(Ann 70) 39, 543 ; extension (Ann 77) 41, 662 Obsolete rulings (RR 90) 34, 317 Place for filing returns or other documents (TD 9156) 42, 669 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 40.6091–1, amended; 41.6091–1, amended; 44.6091–1, amended; 53.6091–1, –2, amended; 55.6091–1, –2, amended; 156.6091–1, –2, amended; place for filing (TD 9156) 42, 669 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