EXCISE TAX — Internal Revenue Bulletin 2014-52

Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375

and 4376 (Notice 56) 41, 674 Alternative process for religious objections to providing contra ceptive coverage under section 9815 (REG–129507–14) 38, 561 Alternative process for religious objections to providing contra ceptive coverage under section 9815 (TD 9690) 38, 548 Branded Prescription Drug Fee (REG–123286–14) 33, 377 Branded Prescription Drug Fee (TD 9684) 33, 245 Branded Prescription Drug Fee (Notice 42) 34, 387 Cost-of-living adjustments for inflation for 2015 (RP 61) 47, 860 Definition of �eligible organization� under section 9815, regard ing coverage of preventive services, including contraceptive coverage (REG–129786–14) 38, 562 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 Highway Use Tax (REG–122813–11) 47, xxx 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) 29, 124 26 CFR 51.2(e)(3), amended; (REG–123286–14) 33, 377

December 22, 2014 vi Bulletin No. 2014–52