"This notice continues the process of eliminating extraneous and unnecessary Internal Revenue Bulletin guidance by identifying and obsoleting 83 IRB guidance documents.... These guidance documents no longer provide useful information, and clarifying their status as obsolete will streamline administration of the tax laws; reduce the volume of guidance that taxpayers and their advisors need to review for compliance with the tax laws; and increase clarity of the tax law.... Guidance to be eliminated [includes]:

• Notice 2016-75, Section 45R -- 2016 Guidance with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers
• Notice 2015-8, Section 45R -- 2015 Guidance with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers
• Notice 2014-6, Section 45R -- Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers
• Notice 2011-73, Request for Comments on Health Coverage Affordability Safe Harbor for Employers (Section 4980H)
• Notice 2008-94, Guidance on Sections 162(m)(5) and 280G(e) of the Internal Revenue Code"

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