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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2014-3 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance regarding correction and disclosure procedures for hospital organizations to follow so that certain failures to meet the requirements of § 501(r) of the Internal Revenue Code will be excused for purposes of § 501(r)(1) and 501(r)(2)(B).

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▸Contents — Internal Revenue Bulletin 2014-3
Internal Revenue Bulletin 2014-3

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