Internal Revenue Bulletin:  2013-40 

September 30, 2013 

EXCISE TAX


Table of Contents

REG-136630-12 REG-136630-12

Proposed regulations providing guidance to employers that are subject to the information reporting requirements under section 6056 of the Code, enacted by the Affordable Care Act. Comments requested by November 8, 2013. A public hearing is scheduled for November 18, 2013.


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