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26 U.S.C. § 4959 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4959. Taxes on failures by hospital organizations

Current as of January 01, 2024 | Updated by FindLaw Staff

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.

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Cite this article: FindLaw.com - 26 U.S.C. § 4959 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4959. Taxes on failures by hospital organizations - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-4959/

Read this complete 26 U.S.C. § 4959 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4959. Taxes on failures by hospital organizations on Westlaw. Westlaw subscription required.

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