Medicare Provider Reimbursement Manual Part 1 Chapter 21 – Cost Related to Patient Care
Guidance for Section 2122 being revised in accordance with the FY 2011 IPPS Final Rule, published on August 16, 2010, which clarified policy with respect to the treatment of the taxes incurred by providers and reported on the Medicare cost report. .
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: December 01, 2011
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