26 CFR 51.6T - Notice of preliminary fee calculation (temporary).

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There is 1 rule appearing in the Federal Register for 26 CFR 51. View below or at eCFR (GPOAccess)
§ 51.6T Notice of preliminary fee calculation (temporary).
(a) Content of notice. For each sales year, the IRS will make a preliminary calculation of the fee for each covered entity as described in § 51.5T. The IRS will notify each covered entity of its preliminary fee calculation for that sales year. The notification to a covered entity of its preliminary fee calculation will include—
(1) The covered entity's allocated fee;
(2) The covered entity's branded prescription drug sales, by NDC, by Program;
(3) The covered entity's branded prescription drug sales taken into account after application of § 51.5T(a)(3);
(4) The aggregate branded prescription drug sales taken into account for all covered entities;
(5) After the 2011 fee year, the covered entity's adjustment amount calculated as described in § 51.5T(e); and
(6) A reference to the fee dispute resolution procedures set forth in guidance published in the Internal Revenue Bulletin.
(b) Time of notice. The IRS will send each covered entity notice of its preliminary fee calculation by the date prescribed in guidance published in the Internal Revenue Bulletin.

Title 26 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-07-28; vol. 79 # 144 - Monday, July 28, 2014
    1. 79 FR 43631 - Branded Prescription Drug Fee
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations, temporary regulations, and removal of temporary regulations.
      Effective Date: These regulations are effective on July 28, 2014. Applicability Date: For dates of applicability, see §§ 51.11, 51.11T, and 51.6302-1(b).
      26 CFR Parts 51 and 602

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United States Code
USC: Title 26a
Statutes at Large

Title 26 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 51 after this date.

  • 2014-07-28; vol. 79 # 144 - Monday, July 28, 2014
    1. 79 FR 43631 - Branded Prescription Drug Fee
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations, temporary regulations, and removal of temporary regulations.
      Effective Date: These regulations are effective on July 28, 2014. Applicability Date: For dates of applicability, see §§ 51.11, 51.11T, and 51.6302-1(b).
      26 CFR Parts 51 and 602