What is Nikaidoh procedure?

The Nikaidoh procedure is a surgery that can be used to correct congenital heart defects, such as double outlet right ventricle (DORV) or transposition of the great arteries (TGA) with narrowing of the pulmonary valve (stenosis).

What is the Rev procedure?

The REV procedure [28] is a surgical technique used to treat transposition of the great arteries with ventricular septal defect (VSD) and pulmonary stenosis and malpositions similar to transposition of the great arteries (TGA), as an alternative to the classic Rastelli repair [9].

What is Yasui operation?

The Yasui procedure is a pediatric heart operation used to bypass the left ventricular outflow tract (LVOT) that combines the aortic repair of the Norwood procedure and a shunt similar to that used in the Rastelli procedure in a single operation.

How long does arterial switch procedure take?

The surgery to repair TGA is known as an arterial switch operation. A pediatric heart surgeon performs the surgery. The surgery lasts about 4 to 6 hours. It takes place in an operating room in a hospital.

What is double switch heart surgery?

A double switch operation is used to correct congenitally corrected transposition of the great arteries (or L-TGA). In congenitally corrected transposition of the great arteries, both the ventricles (pumping chambers) and great vessels (aorta & pulmonary trunk) are transposed (on the opposite side).

What is a cadaveric pulmonary valve?

The Ross-Yacoub procedure (or pulmonary autograft) is a cardiac surgery operation where a diseased aortic valve is replaced with the person’s own pulmonary valve. A pulmonary allograft (valve taken from a cadaver) is then used to replace the patient’s own pulmonary valve.

What is IRS Rev Proc?

A revenue procedure is an official statement of a procedure published in the Bulletin that either affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code and related statutes, treaties, and regulations or, although not necessarily affecting the rights and duties of the …

Is Rev Proc 84 35 still valid?

84-35 Still Applies to Small Partnerships. In its recent memo, the IRS states that Revenue Procedure 84-35 is not obsolete and continues to apply. The repeal of the small partnership exception in IRC 6231(a)(1)(B) does not affect the scope of the penalty under IRC 6698 for failure to file a partnership return. …

WHO publishes revenue procedures?

Internal Revenue Bulletin Sources of Revenue Procedures 1954-. Revenue procedures are published in the Internal Revenue Bulletin & Cumulative Internal Revenue Bulletin. This link is to a list of sources (print and online) offering the Internal Revenue Bulletin & Cumulative Internal Revenue Bulletin.

What is an RV to PA conduit?

A right ventricle to pulmonary artery (RV-PA) conduit is a means to supply blood flow to the lungs. They can be placed for a variety of heart defects, including tetralogy of Fallot, pulmonary atre- sia, or pulmonary stenosis.

What is an interrupted aortic arch?

Interrupted aortic arch (IAA) is a structural heart defect characterized anatomically by a discontinuity (interruption) along the aortic arch. Depending on the site of discontinuity, IAA is classified into three types (see Fig. 20), of which type B is the most frequent (5070%).

How much does arterial switch surgery cost?

The median costs were $60,000, in 2012 dollars (range: $25,000 to $549,000). The median age at operation was 5 days (range: 1 to 12 days).

How long can you live after TGA surgery?

Survival and re-operation-free rates after arterial switch operation. The survival rate was 96% at 20 years, and the re-operation-free rate was 96%, 90%, 87%, and 83%, respectively, at 5, 10, 15, and 20 years post-operative.

Can TGA cause heart failure?

Background: Transposition of the great arteries (TGA) is a congenital heart defect that is associated with congestive heart failure, tricuspid regurgitation, and arrhythmias. Methods: This review identifies and critiques the existing methods of assessing and managing TGA with a focus on right ventricular function.

How rare is Cctga?

About 0.5%1% of all babies born with heart defects have CCTGA. This means there are about 5,00010,000 people in the United States with CCTGA.

Can transposition of the great arteries be fixed?

The most common type of surgery to correct transposition when identified in babies is the arterial switch operation. During this operation, the surgeon moves the great arteries so they are connected to the correct pumping chamber. The arteries that supply the heart (coronary arteries) must also be moved.

Is transposition of the great arteries fatal?

Transposition of the great arteries or TGA is a potentially fatal congenital heart malformation where the pulmonary artery and the aorta are switched. The switch means that the aorta, which normally carries oxygenated blood, carries deoxygenated blood.

What is the disadvantage of a prosthetic valve?

The main disadvantage with mechanical prosthetic heart valves is that patients will have to take anti coagulants [blood thinners] for the rest of their lives to prevent the formation of dangerous blood clots.

What is transcatheter pulmonary valve replacement?

Transcatheter pulmonary valve replacement therapy is a non-surgical option to restore pulmonary valve function for adults and children with congenital heart disease (CHD).

When is the Ross procedure used?

The Ross procedure is usually performed on patients younger than ages 40 to 50 who want to avoid taking long-term anticoagulant medications after surgery. During this procedure, the patient’s own pulmonary valve is removed and used to replace the diseased aortic valve.

Are IRS notices binding?

Although notices are not controlling legal authority, taxpayers can rely on them as authoritative and as precedent because the IRS is bound by its notices (GAO, Highlights.). Notices do not bind a court; they do not have the full force of law as do the Code and Treasury regulations.

Do you have to follow IRS proposed regulations?

Temporary and final regulations have the force of law, while proposed regulations generally do not (except that proposed regulations can be cited as substantial authority for avoiding the understatement of income tax liability under I.R.C. 6662(b)(2)).

Are IRS notices primary authority?

The most impactful and binding types of authority are called primary sources. These primary sources are tax law authorities that must be followed and include: the Internal Revenue Code, U.S. Treasury Regulations, Revenue Rulings, and Revenue Procedures. … Final regulations have the effect of law.

Does Revenue Procedure 84-35 apply to S corps?

84-35 doesn’t apply to S corps. In addition to these factors, your client must demonstrate reasonable cause for consideration of abatement of the penalties. Rev Proc 84-35 states that if reasonable cause can be shown, then they may abate the penalty.

What is the penalty for filing 1065 late?

What is the penalty for filing a Form 1065 late? The penalty is $210 for each month or part of a month (for a maximum of 12 months) the failure continues, multiplied by the total number of persons who were partners in the partnership during any part of the partnership’s tax year for which the return is due.

What is the penalty for filing 1120S late?

Form 1120S Corporate returns have a late file penalty equal to $195 per shareholder per month for up to a maximum of 12 months regardless of whether there is tax due or if the business recorded any loss. If an 1120S Corporate return is 12 months late with one shareholder, the late file penalty is $2,340.

Are revenue procedures binding?

A revenue ruling is an official interpretation by the Internal Revenue Service that has been published in the Internal Revenue Bulletin. … The IRS does have the option of redacting the text of a private ruling and issuing it as a revenue ruling, which may become binding on all taxpayers and the IRS.

What is an IRS ILM?

An ILM is an IRS Legal Memorandum. 2 Unless otherwise stated, all references to Section are to the Internal Revenue Code of 1986, and all references to Regulation or Treas. Reg. are to the Treasury Regulations promulgated thereunder.

How do you cite revenue procedures?

Revenue Procedures citations are a combination of the year of the revenue procedure and the number. For example, Rev Proc 2014-1 means that it is the first Revenue Procedure of 2014. Revenue Procedures issued before 2000 use a two digit year, i.e., Revenue Procedure 79-1.