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Abbreviations›Rev. Proc. 2010-26, 2010-30 I.R.B. 91

EXCISE TAX

Internal Revenue Bulletin 2010-30 · 2026-10-03 edition · updated 2026-10-04 · United States

Guidance on section 5000B, indoor tanning services excise tax

(TD 9486) 27, 3 ; (REG–112841–10) 27, 41 Proposed regulations:

26 CFR 40.0–1, amended; 40.6302(c)–1, amended; 49.0–3, added; 49.5000B–1, added; indoor tanning services excise tax (REG–112841–10) 27, 41 26 CFR 54.9815–1251, added; rules relating to status as grandfathered health plans for group health plans and health insurance coverage (REG–118412–10) 29, 85 Regulations:

26 CFR 40.0–1, amended; 40.0–1T, added; 40.6302(c)–1, amended; 40.6302(c)–1T, added; 49.0–3T, added;

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