# Excise Tax Relating to Structured Settlement Factoring Transactions
> **IRS** · Final regulations and removal of temporary regulations. · Published 2004-07-08 · Effective 2004-07-08 · 69 FR 41192
## Document
- **Document number:** 04-15124
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 41192
- **CFR reference:** 26 CFR 157
- **Publication date:** 2004-07-08
- **Effective date:** 2004-07-08
- **Treasury docket:** TD 9134
## Abstract

This document contains final regulations relating to the manner and method of reporting and paying the nondeductible 40 percent excise tax imposed on any person who acquires structured settlement payment rights in a structured settlement factoring transaction. The regulations provide the guidance necessary to comply with the reporting requirements of the excise tax.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/07/08/04-15124/excise-tax-relating-to-structured-settlement-factoring-transactions)
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