Abbreviations›Rev. Proc. 2012-38, 2012-48 I.R.B. 575
EXCISE TAX
Internal Revenue Bulletin 2012-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Background file document requests, processing fees, update to
Rev. Proc. 95–15 (RP 31) 33, 256 Capital loss carrybacks and carryovers (RR 29) 42, 475 Cost-of-living adjustments for inflation for 2013 (RP 41) 45, 539 Determining full-time employees for purposes of shared re sponsibility for employers regarding health coverage, section 4980H (Notice 58) 41, 436 Disregarded entities and the indoor tanning services excise tax
(TD 9596) 30, 84 ; (REG–125570–11) 30, 93 Guidance on 90–day waiting period limitation under public
health service act section 2708 (Notice 59) 41, 443 Highway use tax (Notice 57) 40, 424 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, 93 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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