other · IRS · Rule · Published 2013-03-13 · Effective 2013-03-13 · 78 FR 15878
Document
Document number
2013-05703
Federal Register citation
78 FR 15878
CFR reference
26 CFR 48
Type
Rule
Action
Correcting Amendment.
Category
other
Sub-agency
IRS
Publication date
2013-03-13
Effective date
2013-03-13
Treasury docket
TD 9604
Abstract
This document contains corrections to final regulations (TD 9604) that were published in the Federal Register on Friday, December 7, 2012 (77 FR 72924). The final regulations 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.