26 CFR Subtopic
Information and Returns
June 25, 2020
§
1.5000A-0
Table of contents
§
1.5000A-1
Maintenance of minimum essential coverage and liability for the shared responsibility payment
§
1.5000A-2
Minimum essential coverage
§
1.5000A-3
Exempt individuals
§
1.5000A-4
Computation of shared responsibility payment
§
1.5000A-5
Administration and procedure
§
1.5000C-0
Outline of regulation provisions for section 5000C
§
1.5000C-1
Tax on specified Federal procurement payments
§
1.5000C-2
Withholding on specified Federal procurement payments
§
1.5000C-3
Payment and returns of tax withheld by the acquiring agency
§
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
§
1.5000C-5
Anti-abuse rule
§
1.5000C-6
Examples
§
1.5000C-7
Effective/applicability date
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