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Abbreviations›Rev. Rul. 2008-38, 2008-31 I.R.B. 249

EXCISE TAX

Internal Revenue Bulletin 2008-39 · 2026-10-03 edition · updated 2026-10-04 · United States

Charitable remainder trusts (CRTs), division into two or more

separate and equal CRTs (RR 41) 30, 170 Credits, alcohol fuel, biodiesel, alternative fuel (REG–155087–05) 38, 726 Health Savings Accounts (HSAs), employer comparable contri butions to HSAs under section 4980G and excise tax under sections 4980B, 4980D, 4980E, and 4980G (REG–120476–07) 36, 680 Proposed Regulations:

26 CFR 1.40–1, revised; 1.40–2, added; 1.40A–1, added; 40.0–1, amended; 40.6302(c)–1, amended; 48.0–1, amended; 48.0–4, added; 48.4041–0, amended; 48.4041–18, –20, removed and reserved; 48.4041–19, revised; 48.4081–1, –2, –3, amended; 48.4081–6, removed and reserved; 48.4082–4, amended; 48.4101–1, amended; 48.6426–1 thru –7, added; 48.6427–8, amended; 48.6427–12, added; alcohol fuel and biodiesel, renewable diesel, alternative fuel, diesel-water fuel emulsion, taxable fuel definitions, excise tax returns (REG–155087–05) 38, 726 26 CFR 54.4980B–0, B–2, G–1, G–3, G–4, amended; 54.4980D–1, E–1, G–6, G–7, added; employer comparable contributions to health savings accounts under section 4980G, and requirement of return for filing the

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▸Contents — Internal Revenue Bulletin 2008-39
Internal Revenue Bulletin 2008-39

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