federal_register: 2013-19930

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2013-19930 Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return Proposed Rule In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing regulations requiring hospital organizations liable for the excise tax for failure to meet the community health needs assessment requirements for any taxable year to file Form 4720, "Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code." The regulations also specify the due date for such returns. The text of those temporary regulations also serves as the text of these proposed regulations. 2013-08-15 2013 8 https://www.federalregister.gov/documents/2013/08/15/2013-19930/requirement-of-a-section-4959-excise-tax-return-and-time-for-filing-the-return https://www.govinfo.gov/content/pkg/FR-2013-08-15/pdf/2013-19930.pdf Treasury Department 497 In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing regulations requiring hospital organizations liable for the excise tax for failure to meet the community health needs assessment requirements for any taxable... 1545-BL57

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