Skip to content

Abbreviations

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

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2012-31

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.