# Branded Prescription Drug Fee
> **IRS** · Final regulations and removal of temporary regulations. · Published 2017-07-26 · Effective 2017-07-24 · 82 FR 34611
## Document
- **Document number:** 2017-15643
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 82 FR 34611
- **CFR reference:** 26 CFR 51
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2017/07/26/2017-15643/branded-prescription-drug-fee)
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