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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2015-7 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure supersedes Revenue Procedure 2012–11, 2012–7 I.R.B. 368, and 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 2015-7
Internal Revenue Bulletin 2015-7

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