EXCISE TAX—Cont.

Dyed diesel fuel and kerosene, nontaxable use, Alaska (Notice

68. 44, 576 Electronic Funds Transfer (EFT) of depository taxes (REG–153340–09) 42, 469 Examination of returns and claims for refund, credit or abate ment, determination of correct tax liability (RP 27) 31, 183 Excise taxes on prohibited tax shelter transactions and related

provisions (TD 9492) 33, 242 Furnishing identifying number of tax return preparer (TD 9501)

46, 651 Guidance on section 5000B, indoor tanning services excise tax

(TD 9486) 27, 3 ; (REG–112841–10) 27, 41 Nondiscrimination in favor of highly compensated individuals

under insured group health plans (Notice 63) 41, 420 Rules relating to coverage of preventive health services (TD

9493. 35, 273 ; (REG–120391–10) 35, 310 Rules relating to internal claims and appeals and external review

processes (TD 9494) 43, 500 ; (REG–125592–10) 43, 556 Rules relating to preexisting condition exclusions, lifetime and

annual limits, rescissions, and patient protections (TD 9491) 32, 186 ; (REG–120399–99) 32, 239 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 54.9815–1251T, added; rules relating to status as grandfathered health plans for group health plans and health insurance coverage (REG–118412–10) 29, 85 26 CFR 54.9815–2704, –2711, –2712, –2719A, added; requirements for group health plans and health insurance issuers under the Patient Protection and Affordable Care Act relating to preexisting condition exclusions, lifetime and annual limits, rescissions, and patient protections (REG–120399–99) 32, 239 26 CFR 54.9815–2713, added; rules relating to coverage of preventive health services (REG–120391–10) 35, 310 26 CFR 54.9815–2719, added; rules relating to internal claims and appeals and external review processes (REG–125592–10) 43, 556 Regulations:

26 CFR 1.6033–5, added; 1.6033–5T, removed; 53.4965–1 thru –9, added 53.6071–1, revised; 53.6071–1T(g) & (h), removed; 54.6011–1, revised; 54.6011–1T(c) & (d), removed; 301.6011(g)–1, added; 301.6033–5, added; 301.6033–5T, removed; 602.101, amended; excise taxes on prohibited tax shelter transactions and related disclosure requirements, disclosure requirements with respect to prohibited tax shelter transactions, requirement of return and time for filing (TD 9492) 33, 242 26 CFR 1.6109–2, amended; 602.101, amended; furnishing identifying number of tax return preparer (TD 9501) 46, 651 26 CFR 40.0–1, amended; 40.0–1T, added; 40.6302(c)–1, amended; 40.6302(c)–1T, added; 49.0–3T, added; 49.5000B–1T, added; 602.101, amended; indoor tanning services excise taxes (TD 9486) 27, 3

November 29, 2010 v 2010–48 I.R.B.