26 CFR · Internal Revenue
§ 54.9825-1T — Basis and scope (temporary).
26 CFR § 54.9825-1T
TitleTitle 26: Internal RevenuePartPart 54: Pension Excise Taxes
SourceeCFR (current through May 4, 2026)
This text of 26 C.F.R. § 54.9825-1T (Basis and scope (temporary).) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 54.9825-1T (2026).
Text
§ 54.9825-1T Basis and scope (temporary).
(a)Basis. This section and §§ 54.9825-2T through 54.9825-6T implement subchapter B of chapter 100 of the Internal Revenue Code of 1986.
(b)Scope. This part establishes standards for group health plans with respect to surprise medical bills, transparency in health care coverage, and additional patient protections.
[T.D. 9958, 86 FR 66696, Nov. 23, 2021]
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Related
§ 54.9825-1
26 C.F.R. § 54.9825-1
§ 54.9825-2
26 C.F.R. § 54.9825-2
Nearby Sections
11
§ 54.9822-1T
Choice of health care professional (temporary).§ 54.9825-1T
Basis and scope (temporary).§ 54.9825-2T
Applicability (temporary).§ 54.9825-3T
Definitions (temporary).§ 54.9825-4T
Reporting requirements related to prescription drug and health care spending (temporary).§ 54.9825-5T
Aggregate reporting (temporary).§ 54.9825-6T
Required information (temporary).Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 54.9825-1T, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/54/54.9825-1T.