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Introduction

SECTION 4. PROVIDER INCENTIVE

Internal Revenue Bulletin 2004-30 · 2026-10-03 edition · updated 2026-10-04 · United States

PAYMENTS

A payment by a taxpayer to a health care provider is a “provider incentive payment” within the meaning of this revenue procedure if—

.01 the taxpayer is taxable as an insurance company under Part II of subchapter L;

July 26, 2004 92 2004–30 I.R.B.

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▸Contents — Internal Revenue Bulletin 2004-30

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