other · IRS · Rule · Published 2017-07-26 · Effective 2017-07-24 · 82 FR 34611
Document
Document number
2017-15643
Federal Register citation
82 FR 34611
CFR reference
26 CFR 51
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2017-07-26
Effective date
2017-07-24
Treasury docket
TD 9823
Abstract
This document contains final regulations that define the term controlled group for purposes of the branded prescription drug fee. The final regulations supersede and adopt the text of temporary regulations that define the term controlled group. The final regulations affect persons engaged in the business of manufacturing or importing certain branded prescription drugs.