2019 Tennessee Code Title 9 - Public Finances Chapter 21 - Local Government Public Obligations Act of 1986 Part 3 - Revenue Bonds § 9-21-305. (7). ‘(ii) if such stock and any stock described in subparagraph (A)(i) were also outstanding shall apply to stock issued after October 9, 1990. -. The complete Internal Revenue Code is more than 24 megabytes in length, and contains more than 3.4 million words; printed 60 lines to the page, it would fill more than 7500 letter-size pages. ‘(1) Except as otherwise provided in this subsection, the amendment made by subsection Pub. Additionally, there is no fixed "Total" line in the charge area. In the case of a distribution which results in a gift, see section 2501 and following. an increase in the proportionate interests of other shareholders in the assets or (1) and added pars. Subsec. If the distribution is of convertible preferred stock, unless it is established The information, tools, and resources you need to support the day-to-day needs of your office UB04 Revenue Codes Code Information . 114 (1913). 305 Laboratory, hematology 306 Laboratory, bacteriology and microbiology 307 Laboratory, urology 308 Reserved laboratory 309 Laboratory, other 310 Laboratory, pathology general classification 311 Laboratory pathology cytology ... REVENUE CODE LIST-CPT-HCPCS For Providers Effective March 15, 2020 . (a) (amending this section) shall apply with respect to distributions (or deemed distributions) L. 115–141 substituted “1286(e)” for “1286(f)”. CAPITAL AND COSTS . stock, see section. earnings and profits of the corporation. Pub. For purposes of this section and section, where the issuer of stock is required to redeem the stock at a specified time or the receipt of common stock by other common shareholders. If any person strips the rights to 1 or more dividends from any stock described in paragraph (5)(B) and after April 30, 1993, disposes of such dividend rights, for purposes of paragraph (1), such person shall be treated as having purchased the stripped preferred stock on the date of such disposition for a purchase price equal to such person’s adjusted basis in such stripped preferred stock. only if the amount of such premium does not exceed the amount determined under the Section 305(b)(2) of the Internal Revenue Code of 1986 [formerly I.R.C. of stock with respect to stock of the same class) which is not -, ‘(ii) additional stock of that class of stock which meets the requirements of subparagraph It must enter the appropriate numeric revenue code on the adjacent line in FL 42 to explain each charge in FL 47. Area Code 305 contains 137 non-unique postal area zip codes. (d)(1). Some cookies are also necessary for the technical operation of our website. Internal Revenue Code § 305. ANCILLARY EXCEEDING 28 LINES . Note: Revenue code 636 relates to HCPCS code, so HCPCS is the recommended code to be used in form locator 44. IV Therapy . of this subsection, For provisions that nothing in amendment by section 11801(a)(17), (c)(7) of, Distributions Of Common And Preferred Stock, Distributions Of Convertible Preferred Stock, Certain Transactions Treated As Distributions, Treatment Of Purchaser Of Stripped Preferred Stock, section 368(a)(3)(A) (e)(7). (1) $150 for a registrant employed by an organization exempt from federal income tax under Section 501(c)(3), 501(c)(4), or 501(c)(6), Internal Revenue Code of 1986; (2) $75 for any person required to register solely because the person is required to register under Section 305.0041; or (3) $750 for any other registrant. Looking for something buried in that mass of verbiage can be daunting. Area Code 305. Effective July 1, 2014, the Indiana Health Coverage Programs (IHCP) will link CPT code 87660 ‒ Infectious agent detection by nucleic acid (DNA or RNA); Trichomonas vaginalis, direct probe technique to the following revenue codes: 300 ‒ Laboratory-General 306 ‒ Laboratory-Bacteriology and Microbiology 309 ‒ Laboratory-Other Laboratory These linkages … L. 97–34, title III, § 321(c), Aug. 13, 1981, 95 Stat. (c) to (e). 0255 . made after January 10, 1969, in taxable years ending after such date. (A)(iii) at a fixed conversion ratio which takes account of all stock dividends and an increase in the proportionate interests of other, a redemption premium shall not fail to be treated as a distribution (or series of distributions) merely because the. Subsecs. (A)(iii), or. -305 THE NULL VALUE CANNOT BE ASSIGNED TO OUTPUT HOST VARIABLE NUMBER position-number BECAUSE NO INDICATOR VARIABLE IS SPECIFIED. reorganizations, see part III (sec. 1388–464, provided that: Amendment by Pub. the receipt of preferred stock by some common shareholders, and. (a). (e) as (f). in paragraph, Any amount included in gross income under paragraph, The term “stripped preferred stock” means any stock described in subparagraph, Stock is described in this subsection if such stock—, is limited and preferred as to dividends and does not participate in corporate growth Uttar Pradesh Revenue Code, 2006. Revenue Code Description Home Health Care Visits 0642 Home iv therapy services-iv site care, central line 0643 Home iv therapy services- IV start/change, peripheral line 0644 Home iv therapy services-non-routine nursing, peripheral line 0645 Home iv therapy services-training patient/caregiver, central line Former par. 2021 10, 1969 (or was issued pursuant to a contract binding on January 10, 1969, on the L. 108–357, title VIII, § 831(c), Oct. 22, 2004, 118 Stat. L. 103–66, title XIII, § 13206(c)(1), Pub. - The amendment made by subsection Pharmacy . on January 10, 1968, a distribution of property was made on or before January 10, such person, while holding such stock, shall include in gross income amounts equal 1990—Subsec. 38 Stat. UTTAR PRADESH REVENUE CODE RULES, 2016 CONTENTS Chapter No. device that helps websites like this one recognize return Practitioner to Practitioner. 1969, with respect to such stock, and a distribution of stock was made on or before DIRECT MEDICAL EDUCATION : 1/1/1991 . If the distribution is, at the election of any of the shareholders (whether exercised the distributing corporation issues any of its stock (other than in a distribution L. 115–141, div. Pub. (e), (f). 1/1/1991 : 1/1/2002 . For more detailed codes research information, including … L. 97–448, § 103(f)(2), substituted definition of “qualified long-life public utility property” for definition of “public utility recovery property” which had been defined as public utility property (within the meaning of section 167(l)(3)(A)) which was recovery property which was 10-year property or 15-year public utility property (within the meaning of section 168), except that any requirement that the property be placed in service after December 31, 1980, did not apply. Pub. one) has the result of—, the receipt of property by some shareholders, and. (e)(3)(A). (Aug. 16, 1954, ch. to its shareholders with respect to its stock. Subsecs. the price at which such person purchased such, The preceding sentence shall also apply in the case of any person whose basis in such, is limited and preferred as to dividends and does not participate in corporate growth to any significant extent, and. Reform Act of 1969 on § 305 of the Internal Revenue Code, 8 DUQUESNE L. REV. Pub. A more complex example to use would be something like CPT 12001, which is a simple laceration repair of a wound on the scalp, trunk of the body, or the extremities such as hands and feet. Privacy Policy: Our Policies regarding the Collection of Information. Revenue codes are 3-digit numbers that are used on hospital bills to tell the insurance companies either where the patient was when they received treatment, or what type of item a patient might have received as a patient. 2095, provided that: For provisions that nothing in amendment by section 11801(a)(17), (c)(7) of Pub. (e)(3)(C)(ii). and (2) April 22, 1969, shall be substituted for January 10, 1969. L. 97–34, to which such amendment relates, see section 109 of Pub. 1954] (as added by subsection (a)) shall not apply to a distribution (or deemed distribution) of stock made before January 1, 1991, with respect to stock (i) outstanding on January 10, 1969, (ii) issued pursuant to a contract binding on January 10, 1969, on the distributing corporation, (iii) which is additional … ‘(D) For purposes of this paragraph, the term ‘stock’ (1), redesignated former par. For treatment of stripped interests in certain accounts or entities holding preferred Pub. in any case in which a redemption premium is treated as a distribution (or series of distributions), such premium shall be taken into account under principles similar to the principles of section 1272(a). (b)(5), (c). 2004—Subsec. of distributions), such premium shall be taken into account under principles similar (3), or (4) L. 101–508, title XI, § 11322(b), Nov. 5, 1990, 104 Stat. U, title IV, § 401(c)(2)(E), Mar. 30, 1993, see section 13206(c)(3) of Pub. Revenue Code Rules, 2016 . The Bureau of National Affairs, Inc. Revenue and Taxation Code - RTC GENERAL PROVISIONS. a title 11 or similar case (as defined in. 1/1/2002 : 0013 . includes rights to acquire such stock. (c) and (d) and redesignated former subsec. Part I.—1986 Code. 10/15/2003 : 0011 . 0254 . Pub. Revenue and Taxation § 48-5-305 on Westlaw FindLaw Codes are provided courtesy of Thomson Reuters Westlaw, the industry-leading online legal research system . visitors. U, title IV, § 401(c)(2)(D), Pub. Distributions of stock and stock rights on Westlaw. The provider enters the appropriate revenue codes to identify specific accommodation and/or ancillary charges. If the distribution is with respect to preferred stock, other than an increase in the conversion ratio of convertible preferred stock made solely to take account of a stock dividend or stock split with respect to the stock into which such convertible stock is convertible. ‘(C) Subparagraph (A) shall cease to apply when at any time after October 9, 1969, L. 101–508, § 11801(c)(7)(A), struck out “(other than subsection (e))” after “this section”. (2). Refer to the current Uniform Billing Editor for appropriate code sets. L. 91–172, title IV, § 421(b), Dec. 30, 1969, 83 Stat. L. 108–357 added par. L. 97–448, § 103(f)(1), substituted “placed in service qualified long-life public utility property having a cost equal to at least 60 percent of the aggregate cost of all tangible property described in subparagraph (A) or (B) of section 1245(a)(3) placed in service by the corporation during such period” for “acquired public utility recovery property having a cost equal to at least 60 percent of the aggregate cost of all tangible property described in section 1245(a)(3) (other than subparagraphs (C) and (D) thereof) acquired by the corporation during such period”. 1976—Subsecs. The provider must enter revenue code 0001 instead in FL 42. 1993—Subsecs. Access to this feature is available in the following products: Find-A-Code Facility Base; sign IN sign UP: auto-open My Notes auto-open Coding Tips . or before October 9, 1990, with a Federal or State agency regulating the offering (c) as (e). 545 (1971). In the case of a distribution which results in a gift, see section, In the case of a distribution which has the effect of the payment of compensation, means—. - Except as provided in paragraph (b), and omitted reference to rights to acquire its stock. 1983—Subsec. ‘(5) With respect to distributions made or considered as made after January 10, 1969, Revenue Code Listing Below revenue codes must be filed with appropriate CPT and HCPCS codes for Outpatient and Ambulatory Surgery UB-04 or 837-Institutional Healthcare Claims. The Court cited Gibbons v. Mahon, 136 U. S. 549, 559-60 (1890), L. 91–172 added subsecs. not have applied, in applying paragraphs (1) ROOM & BOARD - SEMI-PRIVATE - THREE … see section. You must keep records, such as receipts, canceled checks, and other documents that support an item of income, a deduction, or a credit appearing on a return as long as they may become material in the … (e) and redesignated former subsec. Revenue codes go along with procedure codes. to the principles of section. the holder of stock has the option to require the issuer to redeem the stock, a redemption L. REV. FindLaw Codes are provided courtesy of Thomson Reuters Westlaw, the industry-leading online legal research system. a stock dividend or stock split with respect to the stock into which such convertible (b). (e)(7). to the excess, if any, of—, the redemption price for such stock, over. L. 101–508, § 11801(a)(17), (c)(7)(B), redesignated subsec. ‘(1) In general. PROPERTY TAXATION [50 - 5911] DIVISION 2. Internal Revenue Code Bloomberg Tax is pleased to offer full-text of the current Internal Revenue Code free of charge. stock splits with respect to the stock into which such convertible stock is convertible. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, Pub. The term “stripped preferred stock” means any stock described in subparagraph (B) if there has been a separation in ownership between such stock and any dividend on such stock which has not become payable. 23, 2018, 132 Stat. L. 97–448, set out as a note under section 1 of this title. 2018—Subsec. 9, 1990, and at all times thereafter before such issuance, ‘(B) such stock is issued pursuant to a registration or offering statement filed on 1981—Subsec. Particulars Rules Pages I Preliminary 1 - 2 1 II Revenue Divisions 3 - 7 2 III Executive and Administrative Business of the Board 8 - 15 3 - 5 IV Boundaries and Boundary Marks 16 - 23 6 - … L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. subsection (a) (amending this section) does not apply by reason of paragraph (2), If you continue browsing, you agree to this site’s use of cookies. Pub. For purposes of this section, the term “stock” includes rights to acquire such stock. U, title IV, § 401(c)(2)(E), Section 305. Non-Covered Revenue Codes Revenue Code Revenue Description . stock is convertible. (2), the amendment made by subsection (a) (amending this section) Revenue Codes. A revenue code and corresponding HCPCS or CPT code must be compatible. DME General Classification* 0012 . January 10, 1969, with respect to such stock described in subparagraph (A)(i). 1587, provided that: Amendment by Pub. For purposes of this section, the term “stock” includes rights to acquire such stock. (3) It shall come into force on such date as the State Government may, by notification, appoint, and different dates may be appointed for different areas or for different provisions of this Code. Pub. (2) as par. Revenue Code Description distributing corporation), and. ‘(iii) preferred stock which is convertible into stock which meets the requirements ''(2)(A) Section 305(b)(2) of the Internal Revenue Code of 1986 (formerly I.R.C. Code . the basis of such stock is not determined in whole or in part by the reference to Subsecs. (2) It extends to the whole of Uttar Pradesh. For more detailed codes research information, including annotations and citations, please visit Westlaw . L. 103–66 added subsec. Outpatient facility and hospital claims may be denied when received without the corresponding codes associated with the following revenue codes. For treatment of stripped interests in certain accounts or entities holding preferred stock, see section 1286(e). 0260 . L. 101–508, § 11322(a), inserted sentence at end specifying the contents of regulations. L. 94–455 struck out “or his delegate” after “Secretary”. (2) to (5). 364 (1970), Comment, The Taxation of Stock Dividends and the Tax Reform Act of 1969-Foreboding Implications and Constitutional Uncertainties, 24 VAND. of the Internal Revenue Code. If the distribution is of convertible preferred stock, unless it is established to the satisfaction of the Secretary that such distribution will not have the result described in paragraph (2).
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