Skip to content
ChatProjectCodes

and David Gosnell

SECTION 1. PURPOSE

Internal Revenue Bulletin 2001-28 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure modifies the definitions of capitation fee and per-unit fee in Rev. Proc. 97–13, 1997–1 C.B. 632, to permit an automatic increase of those fees according to a specified, objective, external standard that is not linked to the output or efficiency of a facility (for example, the Consumer Price Index).

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2001-28
Internal Revenue Bulletin 2001-28

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.