26 CFR Parts 50-299 covers the Internal Revenue Service (IRS). In this volume, you will find rules, procedures, and regulations pertaining to branded prescription drug fee, and other miscellaneous excise taxes, such as public charities, health insurance provider fees, and more. Code of Federal Regulations Title 26, Volume 19, April 1, 2015 Containing parts Parts 50 to 299 Part 50; REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING Part 51; BRANDED PRESCRIPTION DRUG FEE Part 52; ENVIRONMENTAL TAXES Part 53; FOUNDATION AND SIMILAR EXCISE TAXES Part 54; PENSION EXCISE TAXES Part 55; EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Part 56; PUBLIC CHARITY EXCISE TAXES Part 57; HEALTH INSURANCE PROVIDERS FEE Part 141; TEMPORARY EXCISE TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 Part 143; TEMPORARY EXCISE TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969 Part 145; TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424) Part 148; CERTAIN EXCISE TAX MATTERS UNDER THE EXCISE TAX TECHNICAL CHANGES ACT OF 1958 Parts 151-155; Reserved Part 156; EXCISE TAX ON GREENMAIL Part 157; EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Parts 158-169; Reserved Parts 170-299; Reserved