Internal Revenue Service September 26, 2013 – Federal Register Recent Federal Regulation Documents

Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
Document Number: 2013-23412
Type: Proposed Rule
Date: 2013-09-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-115300-13) that was published in the Federal Register on Thursday, August 15, 2013 (78 FR 49700), which relates to requiring charitable hospital organizations liable for the excise tax for failure to meet the community health needs assessment requirements for any taxable year to file Form 4720, ``Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code.'' The regulations also specify the due date for such returns.
Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
Document Number: 2013-23411
Type: Rule
Date: 2013-09-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final and temporary regulations (TD 9629) that were published in the Federal Register on Thursday, August 15, 2013 (78 FR 49681). The regulations provide guidance to charitable hospital organizations regarding the requirement of a return to accompany payment of the excise tax, enacted as part of the Patient Protection and Affordable Care Act of 2010, for failure to meet the community health needs assessment (CHNA) requirements for any taxable year.