Internal Revenue Bulletin:  2010-50 

December 13, 2010 

EXCISE TAX


Table of Contents

Notice 2010-71 Notice 2010-71

This notice provides guidance on the annual fee imposed on covered entities engaged in the business of manufacturing or importing branded prescription drugs by section 9008 of the Patient Protection and Affordable Care Act (ACA), as amended by section 1404 of the Health Care and Education Reconciliation Act of 2010 (HCERA).


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