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EXCISE TAX

Internal Revenue Bulletin 2014-37 · 2026-10-03 edition · updated 2026-10-04 · United States

Branded Prescription Drug Fee (REG–123286–14) 33, 377 Branded Prescription Drug Fee (TD 9684) 33, 345 Branded Prescription Drug Fee (Notice 42) 34, 387 Extending religious and family member FICA and FUTA excep tions to disregarded entities; regulations regarding the indoor tanning services excise tax and disregarded entities (TD 9670) 29, 121 Section 9010 of the ACA; health insurance providers fee (Notice

  1. 36, 522 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 26 CFR 51.2(e)(3), amended; (REG–123286–14) 33, 377 Rules relating to 90 day waiting period limitation (TD 9671) 29, 121

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▸Contents — Internal Revenue Bulletin 2014-37
Internal Revenue Bulletin 2014-37

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