Disregarded Entities and the Indoor Tanning Services Excise Tax
other · IRS · Rule · Published 2012-06-25 · Effective 2012-06-25 · 77 FR 37806
Document
Document number
2012-15422
Federal Register citation
77 FR 37806
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2012-06-25
Effective date
2012-06-25
Treasury docket
TD 9596
Abstract
This document contains final and temporary regulations relating to disregarded entities (including qualified subchapter S subsidiaries) and the indoor tanning services excise tax. These regulations affect disregarded entities responsible for collecting the indoor tanning services excise tax and owners of those disregarded entities. The text of these temporary regulations serves as the text of proposed regulations (REG-125570-11) published in the Proposed Rules section in this issue of the Federal Register.