Internal Revenue Bulletin:  2014-33 

August 11, 2014 

EXCISE TAX


Table of Contents

REG–123286–14REG–123286–14

These proposed regulations modify the definition of controlled group for purposes of the branded prescription drug fee. These proposed regulations affect persons engaged in the business of manufacturing or importing certain branded prescription drugs. Comments and requests for a public hearing must be received by October 27, 2014.

TD 9684T.D. 9684

This document contains final regulations that provide guidance on the annual fee imposed on covered entities engaged in the business of manufacturing or importing branded prescriptions drugs. This document also withdraws the Branded Prescription Drug Fee temporary regulations and contains new temporary regulations regarding the definition of controlled group that apply January 1, 2015.


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