Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction

tax-irs · IRS · Rule · Published 2013-12-26 · Effective 2013-12-26 · 78 FR 78256

Document

Document number: 2013-30740
Federal Register citation: 78 FR 78256
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations; correction.
Category: tax-irs
Sub-agency: IRS
Publication date: 2013-12-26
Effective date: 2013-12-26
Treasury docket: TD 9632

Abstract

This document contains corrections to final regulations (TD 9632) that were published in the Federal Register on Friday, August 30, 2013. The final regulations provide guidance to individual taxpayers on the liability under section 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum essential coverage.

Source

Authoritative: Federal Register document
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