SCHROEDER, Circuit Judge:
This is a suit by a group of California Hospitals challenging a section of the Provider Reimbursement Manual, Health Insurance Manual 15 (HIM-15). This manual is promulgated by the Secretary of Health and Human Services as a guide to the interpretation of Medicare reimbursement regulations governing reimbursable costs under the Medicare Act. 42 U.S.C. §§ 1395 et seq. The manual section in question, HIM-15 § 2345, was...
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