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For the imposition of tax on any failure of a group health plan to meet the requirements of this chapter, see section 4980D.
Structure US Code
US Code
Title 26— INTERNAL REVENUE CODE
Subtitle K— Group Health Plan Requirements
CHAPTER 100— GROUP HEALTH PLAN REQUIREMENTS
Subchapter C— General Provisions
§ 9831. General exceptions
§ 9832. Definitions
§ 9833. Regulations
§ 9834. Enforcement