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TREAS/IRS RIN: 1545-BK38 Publication ID: Spring 2014 
Title: Disregard Entities and the Indoor Tanning Services Excise Tax 
Abstract: The regulations will provide that qualified subchapter S subsidiaries and single-owner eligible entities that are disregarded as entities separate from their owners for any purpose, are regarded as separate entities for indoor tanning services excise tax purposes. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/25/2012  77 FR 37838   
NPRM Comment Period End  09/24/2012 
Final Action  06/00/2014 
Additional Information: REG-125570-11 Drafting attorney: Michael H. Beker (202) 317-6855 Reviewing attorney: Stephanie Bland (202) 317-6855 Treasury attorney: Christopher Kelley (202) 622-1357 CC:PSI
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BK39 
Agency Contact:
Michael H. Beker
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5318,
Washington, DC 20224
Phone:202 317-5258
Fax:202 317-6733
Email: michael.h.beker@irscounsel.treas.gov