Information and Returns

Sections

• § 1.5000A-0
  § 1.5000A-0 Table of contents.
• § 1.5000A-1
  § 1.5000A-1 Maintenance of minimum essential coverage and liability for the shared responsibility payment.
• § 1.5000A-2
  § 1.5000A-2 Minimum essential coverage.
• § 1.5000A-3
  § 1.5000A-3 Exempt individuals.
• § 1.5000A-4
  § 1.5000A-4 Computation of shared responsibility payment.
• § 1.5000A-5
  § 1.5000A-5 Administration and procedure.
• § 1.5000C-0
  § 1.5000C-0 Outline of regulation provisions for section 5000C.
• § 1.5000C-1
  § 1.5000C-1 Tax on specified Federal procurement payments.
• § 1.5000C-2
  § 1.5000C-2 Withholding on specified Federal procurement payments.
• § 1.5000C-3
  § 1.5000C-3 Payment and returns of tax withheld by the acquiring agency.
• § 1.5000C-4
  § 1.5000C-4 Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund.
• § 1.5000C-5
  § 1.5000C-5 Anti-abuse rule.
• § 1.5000C-6
  § 1.5000C-6 Examples.
• § 1.5000C-7
  § 1.5000C-7 Effective/applicability date.