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Treasury Regulations · 26 CFR

§ 51.6. Notice of preliminary fee calculation.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Cite as 26 CFR § 51.6

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
July 28, 2014 by T.D. 9684
Length
177 words · about 1 min to read
Cross-references
cites 0 Code sections and 1 regulation; cited by 0
(a) Content of notice. For each sales year, the IRS will make a preliminary calculation of the fee for each covered entity as described in § 51.5. The IRS will notify each covered entity of its preliminary fee calculation for that sales year. The notification to a covered entity of its preliminary fee calculation will include—
(1) The covered entity's allocated fee;
(2) The covered entity's branded prescription drug sales, by NDC, by Program;
(3) The covered entity's branded prescription drug sales taken into account after application of § 51.5(a)(4);
(4) The aggregate branded prescription drug sales taken into account for all covered entities;
(5) The covered entity's adjustment amount calculated as described in § 51.5(e); and
(6) A reference to the fee dispute resolution procedures set forth in guidance published in the Internal Revenue Bulletin.
(b) Time of notice. The IRS will send each covered entity notice of its preliminary fee calculation by the date prescribed in guidance published in the Internal Revenue Bulletin.

[T.D. 9684, 79 FR 43644, July 28, 2014]

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 9684 (79 FR 43644)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 51 Branded prescription drug fee

Nearby sections