EXCISE TAX

Communications excise tax (Notice 11) 5, 405 Credits and payments, renewable diesel and diesel mixtures (No tice 37) 17, 1002 Frivolous tax return positions:

Arguments and schemes (Notice 30) 14, 883 That filing tax returns and paying federal tax are voluntary

(RR 20) 14, 863 Health Insurance Portability and Accountability Act of 1996

(HIPAA):

Health plan nondiscrimination requirements:

For certain grandfathered church plans (TD 9299) 6, 460 For group health plans (TD 9298) 6, 434 ; correction (Ann

32. 11, 734 Installment agreements, payment of tax liabilities (REG–100841–97) 12, 763 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP
33. 1, 1 Penalties, disclosure on reports filed with Securities and Ex change Commission (SEC) (RP 25) 12, 761 Proposed Regulations:

26 CFR 301.6159–0, added; 301.6159–1, revised; 301.6331–4, revised; agreements for payment of tax liabilities in installments (REG–100841–97) 12, 763