other · IRS · Rule · Published 1995-08-29 · Effective 1995-08-01 · 60 FR 44758
Document
Document number
95-21438
Federal Register citation
60 FR 44758
CFR reference
26 CFR 40
Type
Rule
Action
Temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1995-08-29
Effective date
1995-08-01
Treasury docket
TD 8616
Abstract
This document contains temporary regulations relating to deposits of excise taxes. These temporary regulations reflect changes to the law made by the Uruguay Round Agreements Act and affect persons required to make deposits of excise taxes. 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.