other · IRS · Rule · Published 2013-06-11 · Effective 2013-06-11 · 78 FR 34874
Document
Document number
2013-13876
Federal Register citation
78 FR 34874
CFR reference
26 CFR 40
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2013-06-11
Effective date
2013-06-11
Treasury docket
TD 9621
Abstract
This document contains final regulations on the indoor tanning services excise tax imposed by the Patient Protection and Affordable Care Act. These final regulations affect persons that use, provide, or pay for indoor tanning services.