EXCISE TAX—Cont.

Summons Interview Regulations Under Section 7602 (REG–

121542–14) (TD 9669) 28, 103 Regulations:

26 CFR 301.7602–1 is amended to add new paragraph (b)(3) pertaining to summons interviews. (TD 9669) 28, 103 26 CFR 1.1361–4, amended; 1.1361–4T, removed; 31.3121(b)(3)–1, amended; 31.3121(b)(3)–1T, removed; 31.3127–1, added; 31.3127–1T, removed; 31.3306(c)(5)–1, amended; 31.3306(c)(5)–1T, removed; 301.7701–2, amended; 301.7701–2T, removed; extending religious and family member FICA and FUTA exceptions to disregarded entities; regulations regarding the indoor tanning services excise tax and disregarded entities (TD 9670) 29, 121 26 CFR 54.9815–2708, as amended (TD 9671) 29, 121 Rules relating to 90 day waiting period limitation (TD 9671) 29,

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