AAP News Vol. 10 No. 10 October 1994, p. 8
© 1994 American Academy of Pediatrics
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Vaccine tax rules finalized

The Internal Revenue Service (IRS) has adopted, in final form, regulations on payment of the vaccine floor-stocks tax.

The regulations, adopted in August, are identical to the interim rules. Interim rules are temporary, but enforceable guidelines for a specific law.