other · IRS · Rule · Published 2004-08-10 · Effective 2004-10-01 · 69 FR 48393
Document
Document number
04-18160
Federal Register citation
69 FR 48393
CFR reference
26 CFR 40
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2004-08-10
Effective date
2004-10-01
Treasury docket
TD 9149
Abstract
This document contains final and temporary regulations relating to the obligations of persons that receive payments for air transportation or communications services subject to excise tax when persons liable for tax refuse to pay the tax. These temporary regulations affect persons that receive payments subject to tax and persons liable for those taxes. The text of the temporary regulations also serves as the text of the proposed regulations (REG-163909-02) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.