This PDF is the current document as it appeared on Public Inspection on 05/01/2015 at 08:45 am.
Internal Revenue Service (IRS), Treasury.
This document contains corrections to final regulations (TD 9708) that were published in the Federal Register on December 31, 2014 (79 FR 78954). The final regulations provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010.
This correction is effective on May 4, 2015 and applicable beginning December 31, 2014.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Amy F. Giuliano, Amber L. MacKenzie, or Stephanie N. Robbins at (202) 317-5800 (not a toll free number).End Further Info End Preamble Start Supplemental Information
The final regulations (TD 9708) that are the subject of this correction is under section 501 of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9708) contain an error that may prove to be misleading and is 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 amendment: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 Start Amendment Part
Par. 2. Section 1.6033-2 is amended by revising paragraph (k)(4) to read as follows:End Amendment Part
(k) * * *
(4) The applicability of paragraph (a)(2)(ii)(l) of this section shall be limited to returns filed for taxable years ending after December 29, 2014.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2015-10340 Filed 5-1-15; 8:45 am]
BILLING CODE 4830-01-P