federal_register: 2013-23411

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2013-23411 Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction Rule This document contains corrections to final and temporary regulations (TD 9629) that were published in the Federal Register on Thursday, August 15, 2013 (78 FR 49681). The regulations provide guidance to charitable hospital organizations regarding the requirement of a return to accompany payment of the excise tax, enacted as part of the Patient Protection and Affordable Care Act of 2010, for failure to meet the community health needs assessment (CHNA) requirements for any taxable year. 2013-09-26 2013 9 https://www.federalregister.gov/documents/2013/09/26/2013-23411/requirement-of-a-section-4959-excise-tax-return-and-time-for-filing-the-return-correction https://www.govinfo.gov/content/pkg/FR-2013-09-26/pdf/2013-23411.pdf Treasury Department; Internal Revenue Service 497,254 This document contains corrections to final and temporary regulations (TD 9629) that were published in the Federal Register on Thursday, August 15, 2013 (78 FR 49681). The regulations provide guidance to charitable hospital organizations regarding the...  

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