Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
other · IRS · Rule · Published 2013-09-26 · Effective 2013-09-26 · 78 FR 59228
Document
Document number
2013-23411
Federal Register citation
78 FR 59228
CFR reference
26 CFR 53
Type
Rule
Action
Final and temporary regulations; correction
Category
other
Sub-agency
IRS
Publication date
2013-09-26
Effective date
2013-09-26
Treasury docket
TD 9629
Abstract
This document contains corrections to final and temporary regulations (TD 9629) that were published in the Federal Register on Thursday, August 15, 2013 (78 FR 49681). The regulations provide guidance to charitable hospital organizations regarding the requirement of a return to accompany payment of the excise tax, enacted as part of the Patient Protection and Affordable Care Act of 2010, for failure to meet the community health needs assessment (CHNA) requirements for any taxable year.