26 CFR 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—
(3) The covered entity's branded prescription drug sales taken into account after application of§ 51.5T(a)(3);
(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.
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