Prop. Treas. Reg. § 49.0-1 Introduction.

Proposed 2026-04-13 · REG-114499-25 · 91 FR 18797 · Would amend § 49.0-1

Par. 4. Section 49.0-1 is amended by revising the second sentence to read as follows:

* * * The regulations relate to the taxes on communications and transportation by air imposed by chapter 33 of the Internal Revenue Code (Code), the tax on remittance transfers imposed by section 4475 of the Code, and the taxes on indoor tanning services imposed by section 5000B of the Code. * * *