Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2012-21
  • EXEMPT ORGANIZATIONS
    • REG-130266-11
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2012-21
• Part IV. Items of General Interest
  • REG-130266-11
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Community Health Needs Assessments
      • Financial Assistance Policy and Emergency Medical Care Policy
      • Limitation on Charges
      • Billing and Collections
      • Notice 2010-39
      • Notice 2011-52
      • Explanation of Provisions
      • 1. Hospital Facilities and Organizations
      • 2. Failures To Satisfy the Requirements of Section 501(r)
      • 3. Community Health Needs Assessments
      • 4. Financial Assistance Policies and Emergency Medical Care Policies
      • 5. Limitation on Charges
      • 6. Billing and Collection
      • Effective/Applicability Dates
      • Availability of IRS Documents
      • Special Analyses
      • Comments and Requests for Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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