Internal Revenue Service December 31, 2014 – Federal Register Recent Federal Regulation Documents

Results 1 - 2 of 2

Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return

Document Number: 2014-30525

Type: Rule

Date: 2014-12-31

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains final regulations that provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010. The regulations will affect charitable hospital organizations.

https://regulations.justia.com/regulations/fedreg/2014/12/31/2014-30525.html

Guidance Regarding Dispositions of Tangible Depreciable Property; Correction

Document Number: 2014-30186

Type: Rule

Date: 2014-12-31

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains corrections to final regulations (TD 9689) that were published in the Federal Register on Monday, August 18, 2014 (79 FR 48661). The final regulations are regarding dispositions of property subject to depreciation under section 168 of the Internal Revenue Code.

https://regulations.justia.com/regulations/fedreg/2014/12/31/2014-30186.html