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Text of IRS Proposed Regs on Tax Credit for Employee Health Insurance Expenses of Small Employers
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Aug. 23, 2013
56 pages. "These proposed regulations generally incorporate the provisions of Notice 2010-44 and Notice 2010-82 as modified to reflect the differences between the statutory provisions applicable to years before 2014 and those applicable to years after 2013."

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