federal_register: 2012-15421

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2012-15421 Disregarded Entities and the Indoor Tanning Services Excise Tax Proposed Rule In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to disregarded entities (including qualified subchapter S subsidiaries) and the indoor tanning services excise tax. These regulations affect disregarded entities responsible for collecting the indoor tanning services excise tax and owners of those disregarded entities. The text of the temporary regulations also serves as the text of the proposed regulations. 2012-06-25 2012 6 https://www.federalregister.gov/documents/2012/06/25/2012-15421/disregarded-entities-and-the-indoor-tanning-services-excise-tax https://www.govinfo.gov/content/pkg/FR-2012-06-25/pdf/2012-15421.pdf Treasury Department; Internal Revenue Service 497,254 In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to disregarded entities (including qualified subchapter S subsidiaries) and the indoor tanning services excise tax. These...  

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