This PDF is the current document as it appeared on Public Inspection on 04/29/2014 at 08:45 am.
Internal Revenue Service (IRS), Treasury.
This document contains corrections to final regulations (TD 9660) that were published in the Federal Register on Monday, March 10, 2014 (79 FR 13220). The final regulations provide guidance to providers of minimum essential health coverage that are subject to the information reporting requirements of section 6055 of the Internal Revenue Code.
This correction is effective April 30, 2014 and applicable March 10, 2014.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Andrew Braden, at (202) 317-7008 (not a toll free number).End Further Info End Preamble Start Supplemental Information
The final regulations (TD 9660) that are the subject of this correction is under section 6055 of the Internal Revenue Code.
Need for Correction
As published, the final and temporary regulations (TD 9660) contain errors that may prove to be misleading and are in need of clarification.Start List of Subjects
List of Subjects in 26 CFR Part 1
- Income taxes
- Reporting and recordkeeping requirements
Correction of Publication
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:Start Part
PART 1—INCOME TAXESEnd Part Start Amendment Part
Paragraph 1. The authority citation for part 1 continues to read in part as follows:End Amendment Part
Par. 2. In paragraph (c)(2)(i)(A) the language “(f)(4)(i)” is removed and the language “(f)(2)(i)” added in its place.End Amendment Part Start Signature
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2014-09796 Filed 4-29-14; 8:45 am]
BILLING CODE 4830-01-P