Deposits of Excise Taxes

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 40 [TD 8616] RIN 1545-AT26

TITLE: Deposits of Excise Taxes

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Temporary regulations.

SUMMARY: 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.

EFFECTIVE DATE: These regulations are effective August 1, 1995. FOR FURTHER INFORMATION CONTACT: Ruth Hoffman, (202) 622-3130 (not a toll- free number).

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