26 CFR Part 57 - HEALTH INSURANCE PROVIDERS FEE
- § 57.1 Overview.
- § 57.2 Explanation of terms.
- § 57.3 Reporting requirements and associated penalties.
- § 57.4 Fee calculation.
- § 57.5 Notice of preliminary fee calculation.
- § 57.6 Error correction process.
- § 57.7 Notification and fee payment.
- § 57.8 Tax treatment of fee.
- § 57.9 Refund claims.
- § 57.10 Applicability date.
- § 57.6302-1 Method of paying the health insurance providers fee.
Authority:
Section 57.3 also issued under 26 U.S.C. 6071(a)
Section 57.7 also issued under 26 U.S.C. 6302(a).
Section 57.6302-1 also issued under 26 U.S.C. 6302(a).
Source:
T.D. 9643, 78 FR 71487, Nov. 29, 2013, unless otherwise noted.
{'United States Code': [{'Title': '26', 'Section': '6071', 'headtext': ' Time for filing returns and other documents', 'cleanpath': '/uscode/text/26/6071'}, {'Title': '26', 'Section': '6302', 'headtext': ' Mode or time of collection', 'cleanpath': '/uscode/text/26/6302'}, {'Title': '26', 'Section': '7805', 'headtext': ' Rules and regulations', 'cleanpath': '/uscode/text/26/7805'}], 'Statutes at Large': [{'Volume': '124', 'Page': '119', 'headtext': '124 Stat. 119', 'cleanpath': 'https://www.law.cornell.edu/rio/citation/124_Stat._119'}], 'Public Laws': [], 'Presidential Documents': []}