other · IRS · Rule · Published 2010-06-15 · Effective 2010-06-15 · 75 FR 33683
Document
Document number
2010-14398
Federal Register citation
75 FR 33683
CFR reference
26 CFR 40
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2010-06-15
Effective date
2010-06-15
Treasury docket
TD 9486
Abstract
This document contains final and temporary regulations that provide guidance on the indoor tanning services excise tax imposed by the Patient Protection and Affordable Care Act. These final and temporary regulations affect persons that use, provide, or pay for indoor tanning services. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.