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[Official Guidance]

8/23/2013: Text of IRS Proposed Regs on Tax Credit for Employee Health Insurance Expenses of Small Employers (Internal Revenue Service [IRS])
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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