EXCISE TAX—Cont. — Internal Revenue Bulletin 2014-42

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

36, 522 Summons Interview Regulations Under Section 7602 (REG–

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

26 CFR 54.9815–2713A is revised; accommodations in connection with coverage of preventive health services under section 9815 (REG–129507–14) 38, 561 26 CFR 54.9815–2713A(a) amended; accommodations in connection with coverage of preventive health services under section 9815 (REG–129786–14) 38, 562 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) 26 CFR 51.2(e)(3), amended; (REG–123286–14) 33, 377 26 CFR 54.9815–2713A(b), (c)(1), and (c)(2)(i) introductory text amended; 54.9815–2713A(f) and 54.9815–2713AT added; accommodations in connection with coverage of preventive health services under section 9815 (TD 9690) 38, 548 Rules relating to 90 day waiting period limitation (TD 9671) 29, 121