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Treasury Regulations · 26 CFR

§ 54.9816-3. Definitions.

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).

Regulation under 26 U.S.C. § 9816

Cite as 26 CFR § 54.9816-3

At a glance

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

Status
In the current eCFR
Issued
June 4, 2026 by T.D. 10049
Issued under
26 U.S.C. § 9816
Length
161 words · about 1 min to read
Cross-references
cites 0 Code sections and 1 regulation; cited by 1
(a) The definitions in § 54.9801-2 apply to §§ 54.9816-4 through 54.9816-9, 54.9817-1, 54.9817-2, and 54.9822-1, unless otherwise specified. In addition, for purposes of §§ 54.9816-4 through 54.9816-9, 54.9817-1, 54.9817-2, and 54.9822-1, the following definition applies:

Bundled payment arrangement means an arrangement under which—

(1) A provider, facility, or provider of air ambulance services bills for multiple items or services furnished to a single patient under a single service code that represents multiple items or services (for example, a Diagnosis-Related Group (DRG) code); or
(2) A plan or issuer makes an initial payment or notice of denial of payment to a provider, facility, or provider of air ambulance services under a single service code that represents multiple items or services furnished to a single patient (for example, a DRG code).
(b) For further guidance, see 29 CFR 2590.716-3.

[T.D. 10049, 91 FR 34047, June 4, 2026]

Other regulations under § 9816

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

Cited by 1 other regulation

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. 10049 (91 FR 34047)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 54 Pension excise taxes

Nearby sections