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Internal Revenue Bulletin:  2014-30 

July 21, 2014 

INCOME TAX


Table of Contents

TD 9672T.D. 9672

TD 9672 includes final Treasury regulations providing guidance under section 45R of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act. Section 45R generally provides a tax credit to certain small employers that offer health insurance coverage to their employees. The regulations affect small employers, both taxable and tax-exempt, that are or might be eligible for the tax credit.


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