United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle K. Group Health Plan Requirements |
Chapter 100. GROUP HEALTH PLAN REQUIREMENTS |
SubChapter C. General Provisions |
§ 9834. Enforcement
Latest version.
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For the imposition of tax on any failure of a group health plan to meet the requirements of this chapter, see section 4980D.
Effective Date
Section applicable with respect to group health plans for plan years beginning after the date that is one year after