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EXCISE TAX

Internal Revenue Bulletin 2012-30 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9596, page 84. REG–125570–11, page 93. Final, temporary, and proposed regulations under section 7701 of the Code provide that qualified subchapter S subsidiaries and single-owner eligible entities that are treated as disregarded entities for federal tax purposes are treated as separate entities for purposes of the indoor tanning services excise tax imposed by section 5000B.

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2012-30
Internal Revenue Bulletin 2012-30

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