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

EXCISE TAX—Cont.

Internal Revenue Bulletin 2008-52 · 2026-10-03 edition · updated 2026-10-04 · United States

156.7701–1, added; 157.6060–1, added; 157.6107–1, added; 157.6109–1, added; 157.6694–1 thru –4, added; 157.6695–1, added; 157.6696–1, added; 157.7701–1, added; 301.7701–15, amended; tax return preparer penalties under sections 6694 and 6695 (REG–129243–07) 27, 32 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 excise tax under section 4980B, 4980D, 4980E or 4980G (REG–120476–07) 36, 680 Regulations:

26 CFR 1.512(a)–5T, amended; effective dates and other issues arising under the employee benefit provisions of the Tax Reform Act of 1984; correction to TD 8073 (Ann 99) 44, 1089 26 CFR 54.9801–1, –2, amended; 54.9811–1, added; 54.9811–1T, removed; 54.9831–1, amended; final rules for group health plans and health insurance issuers under the Newborns’ and Mothers’ Health Protection Act (TD 9427) 47, 1179 Tax return preparer penalties under sections 6694 and 6695

(REG–129243–07) 27, 32

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▸Contents — Internal Revenue Bulletin 2008-52
Internal Revenue Bulletin 2008-52

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