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