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- 26 CFR 54.9815-2719 · -2719 Internal claims and appeals and external review processes.
- 26 CFR 54.9815-2719T · -2719T Internal claims and appeals and external review processes (temporary).
- 26 CFR 54.9815-2719A · -2719A Patient protections.
- 26 CFR 54.9815-2719AT · -2719AT Patient protections (temporary).
- 26 CFR 54.9816-1T · -1T Basis and scope (temporary).
- 26 CFR 54.9816-2T · -2T Applicability (temporary).
- 26 CFR 54.9816-3 · -3 Definitions.
- 26 CFR 54.9816-3T · -3T Definitions (temporary).
- 26 CFR 54.9816-4T · -4T Preventing surprise medical bills for emergency services (temporary).
- 26 CFR 54.9816-5T · -5T Preventing surprise medical bills for non-emergency services performed by nonparticipating providers at certain participating facilities (temporary).
- 26 CFR 54.9816-6 · -6 Methodology for calculating qualifying payment amount.
- 26 CFR 54.9816-6T · -6T Methodology for calculating qualifying payment amount (temporary).
- 26 CFR 54.9816-6A · -6A Use of claim adjustment reason codes and remittance advice remark codes.
- 26 CFR 54.9816-7T · -7T Complaints process for surprise medical bills regarding group health plans (temporary).
- 26 CFR 54.9816-8 · -8 Independent dispute resolution process.
- 26 CFR 54.9816-8T · -8T Independent dispute resolution process (temporary).
- 26 CFR 54.9816-9 · -9 Federal independent dispute resolution registry of group health plans, health insurance issuers, and Federal Employees Health Benefits Program Carriers.
- 26 CFR 54.9817-1T · -1T Preventing surprise medical bills for air ambulance services (temporary).
- 26 CFR 54.9817-2 · -2 Independent dispute resolution process for air ambulance services.
- 26 CFR 54.9817-2T · -2T Independent dispute resolution process for air ambulance services (temporary).
- 26 CFR 54.9822-1T · -1T Choice of health care professional (temporary).
- 26 CFR 54.9825-1T · -1T Basis and scope (temporary).
- 26 CFR 54.9825-2T · -2T Applicability (temporary).
- 26 CFR 54.9825-3T · -3T Definitions (temporary).
- 26 CFR 54.9825-4T · -4T Reporting requirements related to prescription drug and health care spending (temporary).
- 26 CFR 54.9825-5T · -5T Aggregate reporting (temporary).
- 26 CFR 54.9825-6T · -6T Required information (temporary).
- 26 CFR 54.9831-1 · -1 Special rules relating to group health plans.
- 26 CFR 54.9833-1 · -1 Applicability dates.
- 26 CFR 55.4981-1 · -1 [Reserved]
- 26 CFR 55.4981-2 · -2 Imposition of excise tax with respect to certain undistributed income of real estate investment trusts; calendar years beginning after December 31, 1986.
- 26 CFR 55.4982-1 · -1 Imposition of excise tax on undistributed income of regulated investment companies.
- 26 CFR 55.6001-1 · -1 Notice or regulations requiring records, statements, and special returns.
- 26 CFR 55.6011-1 · -1 General requirement of return, statement, or list.
- 26 CFR 55.6060-1 · -1 Reporting requirements for tax return preparers.
- 26 CFR 55.6061-1 · -1 Signing of returns and other documents.
- 26 CFR 55.6065-1 · -1 Verification of returns.
- 26 CFR 55.6071-1 · -1 Time for filing returns.
- 26 CFR 55.6081-1 · -1 Automatic extension of time for filing a return due under Chapter 44.
- 26 CFR 55.6091-1 · -1 Place for filing Chapter 44 tax returns.
- 26 CFR 55.6091-2 · -2 Exceptional cases.
- 26 CFR 55.6107-1 · -1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- 26 CFR 55.6109-1 · -1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 CFR 55.6151-1 · -1 Time and place for paying of tax shown on returns.
- 26 CFR 55.6161-1 · -1 Extension of time for paying tax or deficiency.
- 26 CFR 55.6165-1 · -1 Bonds where time to pay tax or deficiency has been extended.
- 26 CFR 55.6694-1 · -1 Section 6694 penalties applicable to tax return preparer.
- 26 CFR 55.6694-2 · -2 Penalties for understatement due to an unreasonable position.
- 26 CFR 55.6694-3 · -3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 CFR 55.6694-4 · -4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- 26 CFR 55.6695-1 · -1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- 26 CFR 55.6696-1 · -1 Claims for credit or refund by tax return preparers.
- 26 CFR 55.7701-1 · -1 Tax return preparer.
- 26 CFR 56.4911-0 · -0 Outline of regulations under section 4911.
- 26 CFR 56.4911-1 · -1 Tax on excess lobbying expenditures.
- 26 CFR 56.4911-2 · -2 Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications.
- 26 CFR 56.4911-3 · -3 Expenditures for direct and/or grass roots lobbying communications.
- 26 CFR 56.4911-4 · -4 Exempt purpose expenditures.
- 26 CFR 56.4911-5 · -5 Communications with members.
- 26 CFR 56.4911-6 · -6 Records of lobbying and grass roots expenditures.
- 26 CFR 56.4911-7 · -7 Affiliated group of organizations.
- 26 CFR 56.4911-8 · -8 Excess lobbying expenditures of affiliated group.
- 26 CFR 56.4911-9 · -9 Application of section 501(h) to affiliated groups of organizations.
- 26 CFR 56.4911-10 · -10 Members of a limited affiliated group of organizations.
- 26 CFR 56.6001-1 · -1 Notice or regulations requiring records, statements, and special returns.
- 26 CFR 56.6011-1 · -1 General requirement of return, statement, or list.
- 26 CFR 56.6011-4 · -4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- 26 CFR 56.6060-1 · -1 Reporting requirements for tax return preparers.
- 26 CFR 56.6107-1 · -1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.
- 26 CFR 56.6109-1 · -1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 CFR 56.6694-1 · -1 Section 6694 penalties applicable to tax return preparer.
- 26 CFR 56.6694-2 · -2 Penalties for understatement due to an unreasonable position.
- 26 CFR 56.6694-3 · -3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 CFR 56.6694-4 · -4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- 26 CFR 56.6695-1 · -1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- 26 CFR 56.6696-1 · -1 Claims for credit or refund by tax return preparers.
- 26 CFR 56.7701-1 · -1 Tax return preparer.
- 26 CFR 57.1 · Overview.
- 26 CFR 57.2 · Explanation of terms.
- 26 CFR 57.3 · Reporting requirements and associated penalties.
- 26 CFR 57.4 · Fee calculation.
- 26 CFR 57.5 · Notice of preliminary fee calculation.
- 26 CFR 57.6 · Error correction process.
- 26 CFR 57.7 · Notification and fee payment.
- 26 CFR 57.8 · Tax treatment of fee.
- 26 CFR 57.9 · Refund claims.
- 26 CFR 57.10 · Applicability date.
- 26 CFR 57.6302-1 · -1 Method of paying the health insurance providers fee.
- 26 CFR 58.4501-0 · -0 Table of contents.
- 26 CFR 58.4501-1 · -1 Excise tax on stock repurchases.
- 26 CFR 58.4501-2 · -2 General rules regarding excise tax on stock repurchases.
- 26 CFR 58.4501-3 · -3 Exceptions.
- 26 CFR 58.4501-4 · -4 Application of netting rule.
- 26 CFR 58.4501-5 · -5 Examples.
- 26 CFR 58.4501-6 · -6 Applicability dates.
- 26 CFR 58.4501-7 · -7 Special rules for acquisitions or repurchases of stock of certain foreign corporations.
- 26 CFR 58.6001-1 · -1 Notice or regulations requiring records, statements, and special returns.
- 26 CFR 58.6011-1 · -1 General requirement of return, statement, or list.
- 26 CFR 58.6060-1 · -1 Reporting requirements for tax return preparers.
- 26 CFR 58.6061-1 · -1 Signing of returns and other documents.