other · IRS · Rule · Published 2011-09-28 · Effective 2011-09-28 · 76 FR 59897
Document
Document number
2011-24903
Federal Register citation
76 FR 59897
CFR reference
26 CFR 51
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2011-09-28
Effective date
2011-09-28
Treasury docket
TD 9544
Abstract
This document contains corrections to temporary regulations (TD 9544) that were published in the Federal Register on Thursday, August 18, 2011. The temporary regulations provide guidance on the annual fee imposed on covered entities engaged in the business of manufacturing or importing branded prescription drugs. This fee was enacted by section 9008 of the Patient Protection and Affordable Care Act, as amended by section 1404 of the Health Care and Education Reconciliation Act of 2010.