EXCISE TAX

Internal Revenue Bulletin 2012-41 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2012–58, page 436. This notice describes safe harbor methods that employers may use to determine which employees are treated as full-time employees for purposes of the shared employer responsibility provisions of section 4980H of the Code.

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2012-41

Internal Revenue Bulletin 2012-41

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