# Disregarded Entities and the Indoor Tanning Services Excise Tax; Correction
> **IRS** · Correcting amendment. · Published 2012-07-24 · Effective 2012-07-24 · 77 FR 43157
## Document
- **Document number:** 2012-17959
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 43157
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/07/24/2012-17959/disregarded-entities-and-the-indoor-tanning-services-excise-tax-correction)
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