EXCISE TAX

Background file document requests, processing fees, update to

Rev. Proc. 95–15 (RP 31) 33, 256 Branded prescription drugs (Notice 74) 51, 714 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 Fees on health insurance policies and self-insured health plans

for the Patient-Centered Outcomes Research Trust Fund (TD 9602) 52, 746 Frivolous tax return positions, arguments and schemes (RP 43)

49, 643 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 40.0–1, amended; 40.6011(a)–1, amended; 40.6071(a)–1, amended; 40.6091–1(a), amended; 40.6302(c)–1, amended; 46.0–1, amended; 46.0–2, removed; 46.4375–1, added; 46.4376–1, added; fees on health insurance policies and self–insured health plans for the Patient–Centered Outcomes Research Trust Fund (TD 9602) 52, 746 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 26 CFR 48.4191–4, added; 48.4191–2, added; 48.4216(c)-1, added; 48.4221–1, amended; 48.6416(b)(2)-2, amended;