Autor: |
Valder Curran, Alice, Stanton, John S., Furlow, Andrew S. |
Zdroj: |
Contract Pharma; Oct2014, Vol. 16 Issue 8, p88-90, 3p |
Abstrakt: |
The article discusses U.S. Internal Revenue Services' (IRS) Section 9008 of the Affordable Care Act enacted on July 28, 2014 to include revisions and clarifications from the IRS issuance of August 18, 2011. Topics include definitions of manufacturer or importer and controlled group, manufacturer's fees based on previous year's sales for branded prescription drug including sales from the Centers for Medicare and Medicaid Services (CMS), and the use of IRS form 8947 for rebates. |
Databáze: |
Complementary Index |
Externí odkaz: |
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