Internal Revenue Bulletin: 2012-32 |
August 6, 2012 |
Table of Contents
- 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
- Drafting Information
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