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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2018-8 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides guidance relating to the excise tax on medical devices imposed by § 4191 (the “medical device excise tax”) of the Internal Revenue Code (the “Code”). Specifically, this notice provides temporary relief to medical device manufacturers from the failure to deposit penalties imposed by § 6656.

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▸Contents — Internal Revenue Bulletin 2018-8
Internal Revenue Bulletin 2018-8

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