This is the table of contents of Internal Revenue Bulletin IRB 2012-32. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for August 2012.
Proposed regulations under section 501 of the Code, required the Patient Protection and Affordable Care Act of 2010, provide guidance to charitable hospital organizations regarding the requirements to establish a written financial assistance policy and a written policy relating to emergency medical care; limit charges for emergency or other medically necessary care provided to an individual eligible for financial assistance; and make reasonable efforts to determine whether an individual is eligible for financial assistance before engaging in extraordinary collection actions.
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