# Deposits of Excise Taxes
> **IRS** · Temporary regulations. · Published 1995-08-29 · Effective 1995-08-01 · 60 FR 44758
## Document
- **Document number:** 95-21438
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 44758
- **CFR reference:** 26 CFR 40
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/08/29/95-21438/deposits-of-excise-taxes)
---
*AI Analytics · CC0 1.0*