26 U.S.C. § 4959

§ 4959. Taxes on failures by hospital organizations

40 words · amended 1 times · cited by 1 other sections

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The law as written

Current through Public Law 119-102. Amendment notes omitted.

If a hospital organization to which section 501(r) applies fails to meet the requirement of section 501(r)(3) for any taxable year, there is imposed on the organization a tax equal to $50,000.