26 CFR 51.9T - Tax treatment of fee (temporary).

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There is 1 rule appearing in the Federal Register for 26 CFR 51. View below or at eCFR (GPOAccess)
§ 51.9T Tax treatment of fee (temporary).
(a) Treatment as an excise tax. The fee imposed by section 9008 is treated as an excise tax for purposes of subtitle F of the Code (sections 6001-7874). Thus, references in subtitle F to “taxes imposed by this title,” “internal revenue tax,” and similar references, are also references to the fee imposed by section 9008. For example, the fee imposed by section 9008 is assessed (section 6201), collected (sections 6301, 6321, and 6331), enforced (section 7602), subject to examination and summons (section 7602), and subject to confidentiality rules (section 6103), in the same manner as taxes imposed by the Code.
(b) Deficiency procedures. The deficiency procedures of sections 6211-6216 do not apply to the fee imposed by section 9008.
(c) Limitation on assessment. The IRS must assess the amount of the fee for any fee year within three years of September 30th of that fee year.
(d) Application of section 275. The fee is treated as a tax described in section 275(a)(6) (relating to taxes for which no deduction is allowed).

Title 26 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-07-28; vol. 79 # 144 - Monday, July 28, 2014
    1. 79 FR 43631 - Branded Prescription Drug Fee
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations, temporary regulations, and removal of temporary regulations.
      Effective Date: These regulations are effective on July 28, 2014. Applicability Date: For dates of applicability, see §§ 51.11, 51.11T, and 51.6302-1(b).
      26 CFR Parts 51 and 602

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United States Code
USC: Title 26a
Statutes at Large

Title 26 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 51 after this date.

  • 2014-07-28; vol. 79 # 144 - Monday, July 28, 2014
    1. 79 FR 43631 - Branded Prescription Drug Fee
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations, temporary regulations, and removal of temporary regulations.
      Effective Date: These regulations are effective on July 28, 2014. Applicability Date: For dates of applicability, see §§ 51.11, 51.11T, and 51.6302-1(b).
      26 CFR Parts 51 and 602