federal_register: 2012-15422

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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
2012-15422 Disregarded Entities and the Indoor Tanning Services Excise Tax Rule This document contains final and 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 these temporary regulations serves as the text of proposed regulations (REG-125570-11) published in the Proposed Rules section in this issue of the Federal Register. 2012-06-25 2012 6 https://www.federalregister.gov/documents/2012/06/25/2012-15422/disregarded-entities-and-the-indoor-tanning-services-excise-tax https://www.govinfo.gov/content/pkg/FR-2012-06-25/pdf/2012-15422.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final and 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...  

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