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SECTION 1. PURPOSE

Internal Revenue Bulletin 2012-7 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure sets forth procedures for issuing determination letters and rulings on the exempt status of qualified nonprofit health insurance issuers (QNHIIs) described in § 501(c)(29) of the Internal Revenue Code (Code).

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▸Contents — Internal Revenue Bulletin 2012-7

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