26-U.S.C.-4959

§4959 – Taxes On Failures By Hospital Organizations

Pathway

Title 26 > Subtitle D > Chapter 42 > Subchapter D > Section 4959

Details

• Reference: Section 4959
• Legend: §4959 – Taxes On Failures By Hospital Organizations
• USCode Year: 2013

Provision Content

If a hospital organization to which section 501(r) applies fails to meet the requirement of section 501(r)(3) for any taxable year, there is imposed on the organization a tax equal to $50,000.

(Added Pub. L. 111–148, title IX, §9007(b)(1), Mar. 23, 2010, 124 Stat. 857.)

Effective Date

Section applicable to failures occurring after Mar. 23, 2010, see section 9007(f)(3) of Pub. L. 111–148, set out as an Effective Date of 2010 Amendment note under section 501 of this title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-4945 in the Legal Encyclopedia: Taxes

In this entry about 26-U.S.C.-4945, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.

26-U.S.C.-4942 in the Legal Encyclopedia: Tax Exempt Organizations

In this entry about 26-U.S.C.-4942, find legal reference material, bibliographies and premiere content related to tax exempt organizations in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax exempt organizations-specific issues, written by authorities in the field.

26-U.S.C.-4952 in the Legal Encyclopedia: Estate Law

In this entry about 26-U.S.C.-4952, find legal reference material, bibliographies and premiere content related to estate law in the American Encyclopedia of Law, presenting a comprehensive view of the United States estate law-specific issues, written by authorities in the field.

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