Disregarded Entities and the Indoor Tanning Services Excise Tax; Correction
other · IRS · Rule · Published 2012-07-24 · Effective 2012-07-24 · 77 FR 43157
Document
Document number
2012-17959
Federal Register citation
77 FR 43157
CFR reference
26 CFR 301
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2012-07-24
Effective date
2012-07-24
Treasury docket
TD 9596
Abstract
This document contains corrections to temporary regulations (TD 9596), which were published in the Federal Register on June 25, 2012 (77 FR 37806) relating to disregarded entities (including qualified subchapter S subsidiaries) and the indoor tanning services excise tax.