Final regulations and removal of temporary regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2015-01-29
Effective date
2015-01-29
Treasury docket
TD 9709
Abstract
This document contains final regulations authorizing the IRS to prescribe the procedures by which certain entities may apply to the IRS for recognition of exemption from Federal income tax. These regulations affect qualified nonprofit health insurance issuers participating in the Consumer Operated and Oriented Plan program established by the Centers for Medicare and Medicaid Services that seek exemption from federal income tax under the Internal Revenue Code.