Disregarded Entities and the Indoor Tanning Services Excise Tax
June 25, 2012 - 77 FR 37806 - RIN: 1545-BK39 - Download Full Notice: Text | PDF
This document contains final and temporary regulations relating to disregarded entities (including qualified subchapter S subsidiaries) and the indoor tanning services excise tax. These regulations affect disregarded entities responsible for collecting the indoor tanning services excise tax and owners of those disregarded entities. The text of these temporary regulations serves as the text of proposed regulations (REG-125570-11) published in the Proposed Rules section in this issue of the Federal Register.
Agency Contact: Michael H. Beker, (202) 622-3130 (not a toll-free number).
This rule is final.
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