This is a proposed rule published in the Federal Register by Treasury Department, Internal Revenue Service, Alcohol and Tobacco Tax and Trade Bureau. Proposed rules invite public comment before becoming final, legally binding regulations.
No. This is a proposed rule. It has not yet been finalized and is subject to revision based on public comments.
Consult the full text of this document for specific applicability provisions. The affected parties depend on the regulatory scope defined within.
No specific effective date is indicated. Check the full text for date provisions.
This is a proposed rule. A final rule may be issued after the comment period and agency review.
| Document Number | C1-2025-22825 |
| FR Citation | 91 FR 6810 |
| Type | Proposed Rule |
| Published | Feb 13, 2026 |
| Effective Date | - |
| RIN | 1545-BR65 |
| Docket ID | REG-110519-25 |
| Pages | 6810–6810 (1 pages) |
| Text Fetched | No |
| Part | Name | Agency |
|---|---|---|
| 26 CFR 301 | -... | - |
| Type | Proposed | Final | Method | Conf |
|---|---|---|---|---|
| No paired documents | ||||
| Doc # | Type | Title | Published |
|---|---|---|---|
| 2025-22825 | Proposed Rule | Updating Regulation References To Reflec... | Dec 15, 2025 |
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