26 CFR 54.4980E-1 - Requirement of return and time for filing of the excise tax under section 4980E.

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There are 2 Updates appearing in the Federal Register for 26 CFR Part 54. View below or at eCFR (GPOAccess)
§ 54.4980E-1 Requirement of return and time for filing of the excise tax under section 4980E.
Q-1: If a person is liable for the excise tax under section 4980E, what form must the person file and what is the due date for the filing and payment of the excise tax?
A-1: (a) In general. See§§ 54.6011-2, 54.6151-1 and 54.6071-1(c).
(b) Effective/applicability date. The rules in this Q & A-1 are effective for plan years beginning on or after January 1, 2010.
[T.D. 9457, 74 FR 45997, Sept. 8, 2009]

Title 26 published on 2015-04-01.

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.

  • 2015-07-14; vol. 80 # 134 - Tuesday, July 14, 2015
    1. 80 FR 41318 - Coverage of Certain Preventive Services Under the Affordable Care Act
      GPO FDSys: XML | Text
      DEPARTMENT OF HEALTH AND HUMAN SERVICES, DEPARTMENT OF LABOR, DEPARTMENT OF THE TREASURY, Internal Revenue Service, Employee Benefits Security Administration
      Final rules.
      Effective Date: These final regulations are effective on September 14, 2015. Applicability Date: These final regulations are applicable beginning on the first day of the first plan year (or, for individual health insurance coverage, the first day of the first policy year) that begins on or after September 14, 2015.
      26 CFR Part 54

Title 26 published on 2015-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 54 after this date.

  • 2015-07-14; vol. 80 # 134 - Tuesday, July 14, 2015
    1. 80 FR 41318 - Coverage of Certain Preventive Services Under the Affordable Care Act
      GPO FDSys XML | Text
      DEPARTMENT OF HEALTH AND HUMAN SERVICES, DEPARTMENT OF LABOR, DEPARTMENT OF THE TREASURY, Internal Revenue Service, Employee Benefits Security Administration
      Final rules.
      Effective Date: These final regulations are effective on September 14, 2015. Applicability Date: These final regulations are applicable beginning on the first day of the first plan year (or, for individual health insurance coverage, the first day of the first policy year) that begins on or after September 14, 2015.
      26 CFR Part 54