Finanse publiczne · 29.12.1997

Deposits of Excise Taxes

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to deposits of excise taxes. The temporary regulations contain rules relating to the availability of the safe harbor deposit rule based on look-back quarter liability and to floor stocks taxes. The text of those temporary regulations also serves as the text of these proposed regulations.

Source: Federal Register — Department of the TreasuryOpen original release →

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