Constructive Sales Price Medical Device Tax

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Medical device companies & tax reform - KPMG

https://tax.kpmg.us/articles/2018/medical-device-companies-and-tax-reform.html

Certain adjustments to the sale price are allowed, and in some situations, a constructive sale price may be used to determine the tax base. In addition, export sales are generally not subject to the tax, subject to certain registration requirements. The definition of a “taxable …

Medical Device Excise Tax | Internal Revenue Service

https://www.irs.gov/newsroom/medical-device-excise-tax

The Further Consolidated Appropriations Act, 2020 H.R. 1865 (Pub.L.116-94), signed into law on December 20, 2019, has repealed the medical device excise tax previously …

Obamacare Medical Device Tax Still Baffling Business

https://taxfoundation.org/obamacare-medical-device-tax-still-baffling-business

Normally, firms will pay tax on the sale price of their taxable medical device. Constructive pricing is supposed to allow manufacturers that do not normally make sales …

eCFR :: 26 CFR 48.4216(b)-2 -- Constructive sale price; …

https://www.ecfr.gov/current/title-26/chapter-I/subchapter-D/part-48/subpart-M/section-48.4216(b)-2

With respect to sales made after December 31, 1978, in the case of an article the sale of which is taxable under section 4061(a) and which is sold at retail, the tax under this …

26 CFR § 48.4216(b)-2 - Constructive sale price; basic …

https://www.law.cornell.edu/cfr/text/26/48.4216(b)-2

The provisions of section 4216 (b) (1) (A) and this paragraph shall not apply in those instances where the provisions of section 4216 (b) (2) and § 48.4216 (b)-3 apply. (c) …

Constructive Sale Rule, Section 1259 Definition

https://www.investopedia.com/terms/c/constructivesalerule.asp

The Constructive Sale Rule, Section 1259 of the Internal Revenue Code, expands the types of transactions that are subject to capital gains tax. Constructive …

IRS Finalizes Rules For Medical Device Excise Tax

https://www.mondaq.com/unitedstates/sales-taxes-vat-gst/212332/irs-finalizes-rules-for-medical-device-excise-tax

The IRS has finalized its regulations on the medical device excise tax and released interim guidance that provides safe harbor rules for determining constructive …

Update on the Medical Device Excise Tax

https://www.thetaxadviser.com/issues/2014/dec/tax-clinic-02.html

Section 1405 of the Health Care and Education Reconciliation Act, P.L. 111-152 (which amended the Patient Protection and Affordable Care Act, P.L. 111-148), …

26 U.S. Code § 1259 - Constructive sales treatment for …

https://www.law.cornell.edu/uscode/text/26/1259

A taxpayer shall not be treated as having made a constructive sale solely because the taxpayer enters into a contract for sale of any stock, debt instrument, or partnership …

Office of Chief Counsel Internal Revenue Service …

https://www.irs.gov/pub/lanoa/PMTA-2014-016.pdf

Section 4191 imposes on the sale of any taxable medical device by the manufacturer or importer a tax equal to 2.3% of the price for which the device is sold. Section 4216(a) …

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