26 CFR 40.0-1T - Introduction (temporary).
(a) through (c) [Reserved] For further guidance, see§ 40.0-1(a) through (c).
(d) Indoor tanning services. The regulations in this part 40 also set forth administrative provisions relating to the excise taxes imposed by chapter 49, relating to cosmetic services.
(e) Effective/applicability date. Paragraph (d) of this section applies to returns that relate to calendar quarters beginning after June 30, 2010.
(f) [Reserved] For further guidance, see§ 40.0-1(f).
[T.D. 9486, 75 FR 33686, June 15, 2010]
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