Excise Taxes on Excess Benefit Transactions; Correction

tax-irs · IRS · Rule · Published 2001-03-02 · Effective 2001-01-10 · 66 FR 13013

Document

Document number: 01-5006
Federal Register citation: 66 FR 13013
CFR reference: 26 CFR 53
Type: Rule
Action: Correction to temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2001-03-02
Effective date: 2001-01-10
Treasury docket: TD 8920

Abstract

This document contains corrections to temporary regulations that were published in the Federal Register on January 10, 2001 (66 FR 2144). This document relates to the excise taxes on excess benefit transactions under section 4958 of the Internal Revenue Code.

Source

Authoritative: Federal Register document
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