other · IRS · Rule · Published 2012-12-07 · Effective 2012-12-07 · 77 FR 72924
Document
Document number
2012-29628
Federal Register citation
77 FR 72924
CFR reference
26 CFR 48
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2012-12-07
Effective date
2012-12-07
Treasury docket
TD 9604
Abstract
This document contains final regulations that provide guidance on the excise tax imposed on the sale of certain medical devices, enacted by the Health Care and Education Reconciliation Act of 2010 in conjunction with the Patient Protection and Affordable Care Act. The final regulations affect manufacturers, importers, and producers of taxable medical devices.