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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 61
INFORMATION AND RETURNS
subchapter A
Returns and Records
part III
INFORMATION RETURNS
subpart D
Information Regarding Health Insurance Coverage
Subpart D. Information Regarding Health Insurance Coverage
§ 6055
- Reporting of health insurance coverage
§ 6056
- Certain employers required to report on health insurance coverage