other · IRS · Rule · Published 2000-06-08 · Effective 2000-06-08 · 65 FR 36326
Document
Document number
00-14007
Federal Register citation
65 FR 36326
CFR reference
26 CFR 40
Type
Rule
Action
Final regulations; and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2000-06-08
Effective date
2000-06-08
Treasury docket
TD 8887
Abstract
This document contains final regulations relating to the availability of the safe harbor deposit rule based on look-back quarter liability and affects persons required to make deposits of excise taxes. This document also contains final regulations related to floor stocks taxes and affects persons liable for those taxes. The regulations implement changes made by the Small Business Job Protection Act of 1996 and the Airport and Airway Trust Fund Tax Reinstatement Act of 1997.