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EMPLOYEE PLANS

Internal Revenue Bulletin 2013-38 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–113792–13, page 211. These proposed regulations provide guidance on the tax credit available to certain small employers that offer health insurance coverage to their employees under section 45R of the Code,

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▸Contents — Internal Revenue Bulletin 2013-38

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