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federal_register: 2019-07010

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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
2019-07010 Regulations To Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and To Update the Abatement Rules for Section 4966 and 4967 Taxes Rule This document contains final regulations specifying which return to use to pay certain excise taxes and the time for filing the return. The regulations also implement the statutory addition of two excise taxes to the first-tier taxes subject to abatement. These regulations affect applicable tax-exempt organizations and their related organizations, applicable educational institutions, sponsoring organizations that maintain certain donor advised funds, fund managers of such sponsoring organizations, and certain donors, donor advisors, and persons related to a donor or donor advisor of a donor advised fund. 2019-04-09 2019 4 https://www.federalregister.gov/documents/2019/04/09/2019-07010/regulations-to-prescribe-return-and-time-for-filing-for-payment-of-section-4960-4966-4967-and-4968 https://www.govinfo.gov/content/pkg/FR-2019-04-09/pdf/2019-07010.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations specifying which return to use to pay certain excise taxes and the time for filing the return. The regulations also implement the statutory addition of two excise taxes to the first-tier taxes subject to...  

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