EXCISE TAX
Internal Revenue Bulletin 2012-31 · 2026-10-03 edition · updated 2026-10-04 · United States
Disregarded entities and the indoor tanning services excise tax
(TD 9596) 30, 84 ; (REG–125570–11) 30, 95 Proposed Regulations:
26 CFR 1.1361–4, amended; 301.7701–2, amended; disregarded entities and the indoor tanning services excise tax (REG–125570–11) 30, 95 Regulations:
26 CFR 1.1361–4, amended; 1.1361–4T, added; 301.7701–2T, added; disregarded entities and the indoor tanning services excise tax (TD 9596) 30, 84
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