Table of Contents

• T.D. 9429
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • I. Introduction
    • II. Private Payment Test in General
    • III. Generally Applicable Taxes Exception
    • IV. Certain Payments in Lieu of Taxes Treated as Generally Applicable Taxes
    • Effective/Applicability Dates
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAX
  • Drafting Information
• Rev. Rul. 2008-51
  • DRAFTING INFORMATION
• T.D. 9428
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Summary of Comments and Explanation of Revisions
    • 1. Need for Regulatory Change
    • 2. Aggregate Principal Threshold Amount
    • 3. Monitoring the Aggregate Principal Threshold Amount
    • 4. Character of Income/Gain Recognition
    • 5. Effective Date Operation
    • Effective/Applicability Date
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• T.D. 9427
  • AGENCIES:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • CUSTOMER SERVICE INFORMATION:
  • SUPPLEMENTARY INFORMATION:
    • I. Background
    • II. Overview of the Regulations
    • Hospital Length of Stay
    • Definition of Attending Provider
    • Compensation of Attending Provider
    • Authorization and Precertification
    • Notice Requirements under ERISA and the PHS Act
    • Applicability in States
    • Applicability Date
    • III. Economic Impact and Paperwork Burden
    • Summary — Department of Labor and Department of Health and Human Services
    • Executive Order 12866 — Department of Labor and Department of Health and Human Services
    • Regulatory Flexibility Act — Department of Labor and Department of Health and Human Services
    • Paperwork Reduction Act — Department of Labor and Department of Health and Human Services
    • 1. Department of Labor
    • 2. Department of Health and Human Services
    • Special Analyses — Department of the Treasury
    • Congressional Review Act
    • Unfunded Mandates Reform Act
    • Federalism Statement Under Executive Order 13132 — Department of Labor and Department of Health and Human Services
    • Unified Analysis of Costs and Benefits
    • 1. Introduction
    • 2. Costs and Benefits of the Statute
    • 3. Costs and Benefits of the Rules Applicable to the Newborns’ Act
    • Statutory Authority
    • Accounting Statement
  • Adoption of Amendments to the Regulations
    • PART 54—PENSION EXCISE TAXES
    • §54.9801-1 [Amended]
    • §54.9801-2 [Amended]
    • §54.9811-1T [Removed]
    • §54.9831-1 [Amended]