INFORMATION AND RETURNS
- Section 1.5000A-0 - Table of contents
- Section 1.5000A-1 - Maintenance of minimum essential coverage and liability for the shared responsibility payment
- Section 1.5000A-2 - Minimum essential coverage
- Section 1.5000A-3 - Exempt individuals
- Section 1.5000A-4 - Computation of shared responsibility payment
- Section 1.5000A-5 - Administration and procedure
- Section 1.5000C-0 - Outline of regulation provisions for section 5000C
- Section 1.5000C-1 - Tax on specified Federal procurement payments
- Section 1.5000C-2 - Withholding on specified Federal procurement payments
- Section 1.5000C-3 - Payment and returns of tax withheld by the acquiring agency
- Section 1.5000C-4 - Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund
- Section 1.5000C-5 - Anti-abuse rule
- Section 1.5000C-6 - Examples
- Section 1.5000C-7 - Effective/applicability date