Small Business Taxes & Management
IRS Pronouncements--2013

Small Business Taxes & ManagementTM--Copyright 2013, A/N Group, Inc.

Note. The list below contains a synopses of selected revenue rulings, revenue procedures, notices, announcements and regulations beginning with those issued January 1, 2013. The list is limited to those items we believe to be of interest to small to mid-sized businesses, their advisors, CPAs, enrolled agents, etc. Rulings, etc. dealing with banks, insurance companies, exotic transactions, etc. are generally excluded. For a similar listing for prior years, go to:

IRS Pronouncements--2012
IRS Pronouncements--2011
IRS Pronouncements--2010
IRS Pronouncements--2009
IRS Pronouncements--2008
IRS Pronouncements--2007
IRS Pronouncements--2006
IRS Pronouncements--2005
IRS Pronouncements--2004
IRS Pronouncements--2003
IRS Pronouncements--2002
IRS Pronouncements--2001
IRS Pronouncements--2000

We've included the IRB (Internal Revenue Bulletin) reference so you can find the full text on the IRS web site. We've tried to make the list as searchable as possible while keeping the descriptions short. Use the "find-in-page" or "find" feature of your browser (CTRL-F) to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". You can download any Bulletin at the IRS website. The Applicable Federal Rate and interest rates on over- and underpayments are updated on our IRS Interest Rates page or, for more details go to the IRS AFR page


For Revenue Rulings--
For Revenue Procedures--
For Notices--

The xx must be at least two digits. Thus, Revenue Ruling 5 for 2013 would be:   For prior years, change the 13 to the appropriate year (available years vary).


New Additions - Bulletin 52

Rev. Rul. 2013-25 (IRB 2013-52) Interest rates; underpayments and overpayments; quarter beginning January 1, 2014; 3 percent on noncorporate.

Rev. Proc. 2013-39 (IRB 2013-52) Request authorization of person to act as agent income tax withholding, FICA and FUTA; Notice 95-18, Rev. Proc. 70-6, Rev. Proc. 80-4, Notice 2003-70 affected.

T.D. 9647 (IRB 2013-52) Amendment of regulations regarding user fees for installment agreements and offers in compromise. T.D. 9648 (IRB 2013-52) Definition of specified notional principal contract; dividend equivalents.

REG-126285-12 (IRB 2013-52) Deductibility of start-up expenses and organizational expenses for partnerships; technical termination.
REG-134417-13 (IRB 2013-52) Guidance to tax exempt social welfare organizations with respect political activities.

Notice 2013-80 (IRB 2013-52) Optional standard mileage rate for 2014; business use 56 cents per mile; medical and moving 23.5 cents per mile; Notice 2012-72 superseded.
Notice 2013-74 (IRB 2013-52) Guidance concerning rollovers from Sec. 401(k), 403(b) and 457(b) plans to designated Roth accounts in same plan; in-plan Roth rollovers; Notice 2010-84 and Rev. Rul. 2004-12 modified.


For the full text of these rulings, go to Internal Revenue Bulletin 2013-52


Cumulative Listings - 2013

Revenue Rulings

Rev. Rul. 2013-25 (IRB 2013-52) Interest rates; underpayments and overpayments; quarter beginning January 1, 2014; 3 percent on noncorporate.
Rev. Rul. 2013-23 (IRB 2012-48) Sec. 1274A; inflation adjusted numbers for 2014; Rev. Rul. 2012-33 supplemented and superseded.
Rev. Rul. 20136-20 (IRB 2012-40) Sec. 1.61-21(g); fringe benefits aircraft valuation formula; SIFL cents-per-mile rate; employer-provided aircraft; second half of 2013.
Rev. Rul. 2013-16 (IRB 2013-40) Interest rates; underpayments and overpayments; quarter beginning October 1, 2013; 3 percent on noncorporate.
Rev. Rul. 2013-19 (IRB 2013-39) Special use value; farms; interest rates; 2013 interest rates for computing special use value of farms real property; Sec. 2032A.
Rev. Rul. 2013-17 (IRB 2013-38) Same-sex marriages; DOMA; lawfully married under state law; Rev. 58-66 amplified and clarified.
Rev. Rul. 2013-14 (IRB 2013-26) Mexican Land Trust; fidelcomiso; not trusts within meaning of Sec. 301.7701-4(a).
Rev. Rul. 2013-10 (IRB 2013-26) Interest rates; underpayments and overpayments; quarter beginning July 1, 2013; 3 percent on noncorporate.
Rev. Rul. 2013-8 (IRB 2012-15) Sec. 1.61-21(g); fringe benefits aircraft valuation formula; SIFL cents-per-mile rate; employer-provided aircraft; first half of 2013.
Rev. Rul. 2013-6 (IRB 2013-13) Interest rates; underpayments and overpayments; quarter beginning April 1, 2013; 3 percent on noncorporate.
Rev. Rul. 2013-2 (IRB 2013-10) 2013 covered compensation tables; permitted disparity;Sec. 401; defined benefit plans.
Rev. Rul. 2013-5 (IRB 2013-09) Eurex Deutschland; regulated exchange of Germany; qualified board of exchange; Sec. 1256(g)(7)(C).


Revenue Procedures

Rev. Proc. 2013-39 (IRB 2013-52) Request authorization of person to act as agent income tax withholding, FICA and FUTA; Notice 95-18, Rev. Proc. 70-6, Rev. Proc. 80-4, Notice 2003-70 affected.
Rev. Proc. 2013-35 (IRB 2013-47) Cost-of-living adjustments; inflation adjustments; COLA; individual tax rates.
Rev. Proc. 2013-34 (IRB 2013-43) Sec. 6015; 66; innocent spouse relief; equitable relief; Rev. Proc. 2003-61 superseded.
Rev. Proc. 2013-31 (IRB 2013-38) Amount of unused housing credit carryovers allocated to qualified states; Sec. 42(h)(3)(D).
Rev. Proc. 2013-30 (IRB 2013-36) Late S corporation election; exclusive simplified method to request relief; ESBT election; QSST election; QSub election; corporate classification election; Rev. Procs. 97-48, 2003-43, 2004-48, 2004-49, and 2007-62 are affected.
Rev. Proc. 2013-29 (IRB 2013-33) Recognition of gross income advance payments; sale of gift cards redeemable by unrelated entity; Rev. Procs. 2004-34 and 2011-18 modified and clarified.
Rev. Proc. 2013-32 (IRB 2013-28) Restriction on scope of letter rulings; Secs. 332, 351, 355, and 1036, and reorganizations within meaning of Sec. 368; no rulings on whether transaction qualifies for nonrecognition treatment under these sections; Rev. Procs. 2013-1 and 2013-3 amplified and modified; Rev. Procs. 81-60, 83-59, 86-42 and 96-30 modified; Rev. Proc. 2003-48 obsolete in part and superseded in part; Rev. Proc. 2009-25 pilot program is discontinued.
Rev. Proc. 2013-24 (IRB 2013-22) Trade or business of selling steam or electricity; definitions of units of property and major components.
Rev. Proc. 2013-25 (IRB 2013-21) Sec. 223; inflation adjustments for Health Savings Accounts; HSAs.
Rev. Proc. 2013-22 (IRB 2013-18) Sec. 403; procedures for issuing opinion and advisory letters for preapproved plans; prototype and volume submitter; Rev. Procs. 2013-4 and 2013-8 modified.
Rev. Proc. 2013-23 (IRB 2013-17) Sec. 911; foreign earned income exclusion; individuals who fail to meet eligibility requirements because of adverse conditions; list of countries for 2012; waiver.
Rev. Proc. 2013-20 (IRB 2013-14) Procedures for automatic consent to change accounting method; Sec. 446; 263A; plants with a preproductive period of more than two years; blackberry, raspberry, papaya; Rev. Proc. 2011-14 modified.
Rev. Proc. 2013-21 (IRB 2013-12) Autos; vehicles; light trucks; vans; depreciation deduction limitations; lease inclusion amount; 2013.
Rev. Proc. 2013-19 (IRB 2013-11) Extension of deadline to comply with mandatory language requirements; consent to disclose or to use tax return information; Rev. Proc. 2013-14 modified.
Rev. Proc. 2013-17 (IRB 2013-11) General rules and specifications for substitute forms and schedules; Rev. Proc. 2011-61 superseded.
Rev. Proc. 2013-16 (IRB 2013-7) Guidance to mortgage loan holders, loan servicers, borrowers participating in Home Affordable MOdification Program; HAMP.
Rev. Proc. 2013-13 (IRB 2013-6) Home office; business use of home; Sec. 280A; safe harbor method of deducting expenses.
Rev. Proc. 2013-15 (IRB 2013-5) Cost-of-living adjustments for certain items for 2013; inflation adjustments; certain items affected by American Taxpayer Relief Act; ATRA; modifies and supersedes Rev. Proc. 2011-52; 2011-45.
Rev. Proc. 2013-12 (IRB 2013-4) Sec. Correction programs for sponsors of retirement plans; Secs. 401(a), 403(a), 403(b), 408(k), 408(p); Employee Plans Compliance Resolution System; Rev. Proc. 2008-50 modified and amplified.
Rev. Proc. 2013-14 (IRB 2013-3) Sec. 7216; guidance to tax return preparers; format and content of taxpayer consents to disclose and consent to use tax information; Rev. Proc. 2008-35 modified and superseded.
Rev. Proc. 2013-11 (IRB 2013-2) Sec. 6011; exceptions to the loss transaction filter; reportable transactions; Rev. Proc. 2004-66 modified and superseded.
Rev. Proc. 2013-10 (IRB 2013-2) Determination letters and ruling; Sec. 509; 4942; 4940; 501(c)3); private foundations; operating foundations; Sec. 509; nonexempt charitable trusts; Sec. 4947; Rev. Proc. 2012-10 superseded.
Rev. Proc. 2013-9 (IRB 2013-2) Determination letters and rulings; procedures for issuing determination letters and rulings on the exempt status of organizations; Sec. 501 and 521; revocation and modification of determination letters; Rev. Proc. 2012-9 superseded.
Rev. Proc. 2013-8 (IRB 2013-1) User fees for employee plans and exempt organizations; guidance for complying with the user fee program; letter rulings; determination letters; Tax Exempt and Government Entities Division; Rev. Proc. 2012-8 superseded.
Rev. Proc. 2013-7 (IRB 2013-1) Areas in which rulings will not be issued; Associated Chief Counsel (International); letter rulings; determination letters; Rev. Proc. 2012-7 superseded.
Rev. Proc. 2013-6 (IRB 2013-1) Employee plans determination letters; qualified status of plans under Sections 401(a), 403(a), 409, and 4975; Rev. Proc. 2012-6 superseded.
Rev. Proc. 2013-5 (IRB 2013-1) Technical advice; furnishing technical advice to area managers and appeals offices; Tax Exempt and Government Entities; employee plans; actuarial matters; Rev. Proc. 2012-5 superseded.
Rev. Proc. 2013-4 (IRB 2013-1) Rulings and information letters; issuance procedures; letter rulings; matters related to sections of the Code currently under the jurisdiction of the Office of the Division Commissioner, Tax Exempt and Government Entities; Rev. Proc. 2012-4 superseded.
Rev. Proc. 2013-3 (IRB 2013-1) Areas in which rulings will not be issued (domestic areas); Financial Institutions and Products; Income Tax and Accounting; Passthroughs and Special Industries; Procedure and Administration; Rev. Proc. 2012-3 superseded.
Rev. Proc. 2013-2 (IRB 2013-1) Technical advice; when and how IRS will issue technical advice memoranda to a director or Appeals Area Director; rights of a taxpayer when a field office requests a TAM regarding a tax matter; Rev. Proc. 2012-2 superseded.
Rev. Proc. 2013-1 (IRB 2013-1) Letter rulings; information letters; issued by the Associate Chief Counsel; corporate; financial institutions and products; income tax and accounting; passthroughs and special industries; procedure and administration; tax exempt and government; passthrough; Small Business/Self-Employed Division; Wage and Investment Division; Rev. Proc. 2012-1 superseded.



T.D. 9647 (IRB 2013-52) Amendment of regulations regarding user fees for installment agreements and offers in compromise. T.D. 9648 (IRB 2013-52) Definition of specified notional principal contract; dividend equivalents.
T.D. 9645 (IRB 2013-51) Sec. 3101; Additional Hospital Insurance Tax; Additional Medicare Tax; return reporting tax; employer process for making adjustments of underpayments and overpayments; filing claim for refund for an overpayment of tax.
T.D. 9644 (IRB 2013-51) Sec. 1411; Net Investment Income Tax; dividends, interest, capital gains, passive income; 3.8 percent tax.
T.D. 9646 (IRB 2013-50) Sec. 3402; REG-146620-13; temporary and proposed regulations; voluntary withholding agreements for income tax withholding.
T.D. 9641 (IRB 2013-50) Sec. 401(k); 401(m); cash or deferred arrangements; matching contributions and employee contributions; mid-year reductions or suspensions of safe harbor nonelective contributions in certain circumstances; plan amendments adopted after May 18, 2009; plan years beginning on or after January 1, 2015.
T.D. 9639 (IRB 2013-48) Sec. 1001; transfer or assignment of certain derivative contracts; realization event.
T.D. 9638 (IRB 2013-46) Sec. 382; relief from segregation rules for public groups of shareholders in determining ownership shifts and changes.
T.D. 9636 (IRB 2013-43) Sec. 162; 263; amounts paid to acquire, produce, or improve tangible property; guidance under Sec. 167, 168 accounting for and retirement of depreciable property; MACRS.
T.D. 9635 (IRB 2013-40) Obligation under a debt instrument can be a position in personal property that is part of a straddle.
T.D. 9634 (IRB 2013-40) Sec. 901; determination of amount of taxes paid for purposes of the foreign tax credit.
T.D. 9633 (IRB 2013-39) Sec. 351; duplication of a net loss when loss assets contributed to a corporation in a Sec. 351 nonrecognition exchange; Notice 2005-70 obsolete.
T.D. 9632 (IRB 2013-39) Sec. 5000A; requirement to maintain minimum essential coverage; shared responsibility payment; finalization of rules in REG-148500-12.
T.D. 9631 (IRB 2013-38) Furnishing return information to Bureau of Census.
T.D. 9630 (IRB 2013-38) Unreasonable positions with respect to determination of discount rate in applying income method to determine taxable income in connection with cost sharing arrangements; application of discount rate for income method.
T.D. 9628 (IRB 2013-36) Sec. 6103; disclosure of return information under Patient Protection and Affordable Care Act; Sec. 36B; details of return information that may be disclosed.
T.D. 9627 (IRB 2013-35) Sec. 1092; accounting for unrealized gain or loss on a position held prior to establishing an identified mixed straddle.
T.D. 9626 (IRB 2013-34) Sec. 337; certain transfers of property from C corporation to a Regulated Investment Company or a Real Estate Investment Trust.
T.D. 9625 (IRB 2013-34) Sec. 274; certain expenditures paid or incurred under reimbursement or other expense allowance arrangements; exception to the deduction limitation; who takes 50% deduction.
T.D. 9624 (IRB 2013-31) Sec. 9815; guidance on coverage of certain preventive services; exemptiion for religious employers; contraceptive services; nonprofit organizations with objection to contraceptive services.
T.D. 9623 (IRB 2013-30) Sec. 108; partnerships and S corporations; discharge of indebtedness income; COD; original issue discount; reacquisition of applicable debt instrument; deferred income.
T.D. 9622 (IRB 2013-30) Sec. 108; C corporations; COD income and accelerated deduction of deferred OID; consolidated groups.
T.D. 9621 (IRB 2013-28) Final regulations on excise tax imposed on sales of indoor tanning services.
T.D. 9620 (IRB 2013-27) Sec. nondiscriminatory wellness programs in group health coverage; Affordable Care Act; maximum rewards for wellness programs; design of health-contingent wellness programs.
T.D. 9619 (IRB 2013-24) Sec. 336; election to treat sale, exchange, or distribution of at least 80 percent of stock of a domestic subsidiary as a sale of the corporation's assets rather than a stock sale.
T.D. 9618 (IRB 2013-23) Disclosure of return information; extension of period for submission of taxpayer authorizations; Notice 2010-8 obsolete.
T.D. 9617 (IRB 2013-23) EIN; employer identification number; requirement to provide updated information to IRS.
T.D. 9616 (IRB 2013-20) Sec. 6045; 6045A; 6045B; 6049; (REG-154563-12) reporting of basis on sale of debt instrument or an option by brokers; reporting of OID income on debt instrument.
T.D. 9615 (IRB 2013-19) Sec. 361; exceptions to coordination rule governing overlap of asset transfer and indirect stock transfer rules.
T.D. 9614 (IRB 2013-17) Sec. 367; exception to general rule; gain to be recognized on transfers otherwise not taxable under Sec. 361; Sec. 1248; transfer of stock to certain foreign corporations in transfers that would be tax free under Secs. 337, 355 or 361; Notice 87-64 obsoleted.
T.D. 9613 (IRB 2013-15) Sec. 6654; reduced estimated income tax payments for qualified individuals; small business income; taxable year beginning in 2009 (no other years).
T.D. 9610 (IRB 2013-15) Sec. 1471-1474; FACTA; withholding; foreign financial institutions; nonfinancial foreign entity; HIRE Act; Notices 2010-60, 2011-34 and 2011-53 obsoleted; Announcement 2012-42 obsoleted.
T.D. 9612 (IRB 2013-13) Sec. 704; 721; 761; noncompensatory options and convertible instruments issued by a partnership; nonrecognition of immediate income or loss by either partnership or option holder.
T.D. 9611 (IRB 2013-13) Sec. 36B; health coverage under employer-sponsored plan is affordable; related party to employer.
T.D. 9609 (IRB 2013-12) Sec. 1275; REG-140437-12; Treasury Inflation-Protection Securities; TIPS; coupon bond method for bonds issued with more than a de minimis amount of premium; bond premium carryforward.
T.D. 9606 (IRB 2013-11) Sec. 304; sales of stock between related corporations; finalize proposed regulations; certain sales of stock that are recharacterized as contributions and redemptions; persons treated as receiving distributions in redemptions of stock as a result of such transactions.

T.D. 9605 (IRB 2013-11) Sec. 509; REG-155929-06; tax exempt entities; supporting organizations operated in connection with their supported organizations; Type III.
T.D. 9601 (IRB 2013-10) Sec. 411; anti-cutback rules; eliminating or reducing benefits under qualified retirement plans; additional limited exception; debtor in bankruptcy.
T.D. 9607 (IRB 2013-06) Sec. 704; partnerships; substantiality de minimis rule made inapplicable.
T.D. 9608 (IRB 2013-03) Sec. 7216; rules relating to the disclosure or use of tax return information by tax preparers.
T.D. 9603 (IRB 2013-03) Sec. 181; deduction for costs of producing qualified film and television productions.


Proposed Regulations

REG-126285-12 (IRB 2013-52) Deductibility of start-up expenses and organizational expenses for partnerships; technical termination.
REG-134417-13 (IRB 2013-52) Guidance to tax exempt social welfare organizations with respect political activities.
REG-130843-13 (IRB 2013-51) Sec. 1411; Computation of net investment income; interest, dividends, capital gains.
REG-161948-05 (IRB 2013-44) Acquisition of loss property tax-free from a liquidating subsidiary by corporation subject to U.S. income tax; prevention of importation of losses.
REG-124148-05 (IRB 2013-44) Sec. 174; research expenditures; treatment of amounts paid in connection with the development of tangible property including pilot models.
REG-110732-13 (IRB 2013-43) Sec. 168; disposition of property subject to depreciation; general asset accounts; accounting for MACRS.
REG-136630-12 (IRB 2013-40) Sec. 6056; guidance to employers subject to information reporting requirements.
REG-111753-12 (IRB 2013-40) Obligation under a debt instrument can be a position in personal property that is part of a straddle.
REG-144990-12 (IRB 2013-39) Amendment of user fees for installment agreements and offers in compromise.
REG-111837-13 (IRB 2013-39) Sec. 6057; 6058; 6059Magnetic media filing of certain employee retirement benefit plan statements, returns and reports; at least 250 returns during the calendar year.
REG-113792-13 (IRB 2013-38) Sec. 45R; tax credit available to small employers who offer health insurance coverage.
REG-132251-11 (IRB 2013-37) Sec. 66; 6015; time and manner for taxpayers to request equitable relief from joint and several liability for income tax and income tax liability; operatioins of state community property laws.
REG-112815-12 (IRB 2013-35) Sec. 1092; unrealized gain or loss on position held prior to establishing an identified mixed straddle.
REG-140789-12 (IRB 2013-32) Sec. 36B; Affordable Insurance Exchange; reporting information relating to the health insurance premium tax credit.
REG-126633-12 (IRB 2013-24) Sec. 833; medical loss ratio; certain health care organizations.
REG-125398-12 (IRB 2013-23) Sec. 36B; health insurance premium tax credit; determination whether eligible employer-sponsored plan provides minimum value.
REG-106796-12 (IRB 2013-22) Sec. 162; deduction limit for remuneration for services; certain health insurance providers.
REG-160873-04 (IRB 2013-20) Sec. 6708; penalty for failing to make available lists of advisees with respect to reportable transactions.
REG-122706-12 (IRB 2013-19) Amendments to regulations; Affordable Care Act; 90-day waiting period limitation; preexisting condition limitations; portability provisions added by HIPAA.
REG-132702-10 (IRB 2013-19) Sec. 361; exceptions to coordination rule governing overlap of asset transfer and indirect stock transfer rules.
REG-120391-10 (IRB 2013-18) Rules governing coverage for certain preventive services without cost sharing under the Patient Protection and Affordable Care Act; health plans maintained by certain religious employers; contraceptive services; student health insurance coverage.
REG-148500-12 (IRB 2013-13) Sec. 500A; shared responsibility payment for not maintaining minimum essential coverage.
REG-106918-08 (IRB 2013-13) Sec. 761; 1234; noncompensatory stock options and convertible instruments issued by a partnership; transfers of interests in issuing partnerships and other look-through entities; character of grantor's gain or loss.
REG-140649-11 (IRB 2013-12) Sec. 367; consequences of failing to file gain recognition agreements; GRAs; other reporting obligations associated with transfers of stock and other property to foreign corporations.
REG-102966-10 (IRB 2013-10) Sec. 3504; employment tax obligations of third party (payor) where third party enters into a service agreement with an employer to pay wages to employees of employer; exception to general rule.
REG-148873-09 (IRB 2013-07) Sec. 6109; truncated taxpayer identification number; TTIN; Notice 2011-38 obsoleted.
REG-122707-12 (IRB 2013-05) Sec. 9815; nondiscriminatory wellness programs for group health coverage; Affordable Care Act.
REG-141066-09 (IRB 2013-03) Sec. 7623; guidance for awards under whistleblower program.



Notice 2013-80 (IRB 2013-52) Optional standard mileage rate for 2014; business use 56 cents per mile; medical and moving 23.5 cents per mile; Notice 2012-72 superseded.
Notice 2013-74 (IRB 2013-52) Guidance concerning rollovers from Sec. 401(k), 403(b) and 457(b) plans to designated Roth accounts in same plan; in-plan Roth rollovers; Notice 2010-84 and Rev. Rul. 2004-12 modified.
Notice 2013-76 (IRB 2013-51) Health insurers providers fee; Form 8963 Report of Health Insurance Provider Information; guidance on time and manner of submitting form.
Notice 2013-77 (IRB 2013-50) Voluntary withholding on dividends and distributions made by an Alaska Native Corporation to shareholders; Sec. 3402; 31.3402(p)-1T.
Notice 2013-73 (IRB 2013-49) Cost-of-living adjustments; COLA; retirement plans, etc.; IRAs; qualified retirement plans; 2014 amounts.
Notice 2013-72 (IRB 2013-48) 2014 Social Security contribution and benefit base; domestic employee coverage threshold.
Notice 2013-71 (IRB 2013-47) Health FSAs; $500 carryover of unused amounts to following year; clarification of transition relief for 2013-2014 non-calendar year cafeteria plan.
Notice 2013-70 (IRB 2013-47) Tax credits; Sec. 25C; 25D; Q&A format; nonbusiness energy credit property.
Notice 2013-67 (IRB 2013-45) Electric vehicles under Sec. 30D; reliance by taxpayers purchasing such vehicles on manufacturer's certification.
Notice 2013-62 (IRB 2013-45) Extension of replacement period for livestock sold on account of drought; 4-year replacement period; Sec. 1033; list of counties that experienced exceptional, extreme, or severe drought during 12 months ending August 31, 2013.
Notice 2013-65 (IRB 2013-44) Optional special per diem rates for 2013-2014; special transportation industry rate; incidental only expenses; high-cost localities.
Notice 2013-64 (IRB 2013-44) Colorado; severe storms, flooding, landslides, mudslides; suspension of certain requirements under Sec. 42; low-income housing credit projects; emergency housing relief.
Notice 2013-63 (IRB 2013-44) Colorado; severe storms, flooding, landslides, mudslides; temporary suspension of certain requirements under Sec. 142 for qualified residential rental projects; suspension of income requirements.
Notice 2013-61 (IRB 2013-44) Guidance for employers and employees to make claims for refund or adjustments of overpayments of FICA and income tax withholding; Supreme Court decision Windsor; DOMA.
Notice 2013-60 (IRB 2013-44) Determination of when construction has begun on qualified energy facility; Notice 2013-29 clarified.
Notice 2013-59 (IRB 2013-40) Sec. 179(f); expense option; guidance with respect to certain real property placed in service in 2010, 2011, 2012, or 2013.
Notice 2013-57 (IRB 2013-40) Health plan will not fail to qualify as a high deductible merely because it provides without a deductible the preventive health services required under section 2713 of the Public Health Service Act; Sec. 223(c)(2).
Notice 2013-54 (IRB 2013-40) Guidance on application of market reform provisions and other provisions of Affordable Care Act to certain healthcare arrangements; health reimbursement arrangements; HRAs; employer payment plans; health flexible spending arrangements; health FSAs; Sec. 125(f)(3); employee assistance programs; EAPs.
Notice 2013-56 (IRB 2013-39) Sec. 6050W; 3406; guidance on the issuance of CP2100/CP2100As based on Forms 10999-K filed for calendar year 2012 payments; relief from penalties under SEc. 6721; 6722 for incorrect information.
Notice 2013-55 (IRB 2013-38) Updated lists of Indian tribes who have settled tribal trust cases against the United States.
Notice 2013-53 (IRB 2013-36) Sec. 613A; Marginal Production Rates for 2013; 15 percent; percentage depletion.
Notice 2013-50 (IRB 2013-32) Sec. 43; 2013 inflation adjustment; enhanced oil recovery credit for taxable years beginning in 2013; phase-out amount; qualified costs incurred in 2013 phased out completely.
Notice 2013-49 (IRB 2013-32) Updated static mortality tables; defined benefit pension plans; funding and benefit requirements; valuations dates in 2014 and 2015; modified unisex version; minimum present value for distributions with annuity starting dates in 2014 and 2015.
Notice 2013-48 (IRB 2013-31) Sec. 1091; de minimis exception to wash sale rules for money market funds; proposed revenue procedure.
Notice 2013-47 (IRB 2013-31) Sec. 142; 42; temporary relief from certain limitations on low-income housing projects; severe storms and tornadoes in Oklahoma; Notices 2013-39 and 2013-40 amplified.
Notice 2013-45 (IRB 2013-31) Sec. 4980H; 6055; 6056; transition relief for 2014 from information reporting requirements; shared responsibility provisions.
Notice 2013-43 (IRB 2013-31) Sec. 1471; FACTA; Foreign Account Tax Compliance Act; timeliness for implementation of requirements.
Notice 2013-42 (IRB 2013-29) Sec. 5000A; relief from shared responsibility payment for specified individuals who are eligible to enroll in certain eligible employer-sponsored health plans; plan year other than a calendar year; plan year beginning in 2013 and ending in 2014.
Notice 2013-41 (IRB 2013-29) Sec. 36B; eligibility for minimum essential coverage for purposes of the premium tax credit; individual's eligibility; government-sponsored health programs.
Notice 2013-40 (IRB 2013-25) Sec. 42; suspension of certain requirements for low-income housing credit projects; emergency housing relief; severe storms and tornadoes in Oklahoma.
Notice 2013-39 (IRB 2013-25) Sec. 142; issuers of tax-exempt bonds; approval of housing; individuals displaced due to effects of severe storms in Oklahoma; residential rental projects.
Notice 2013-38 (IRB 2013-25) Empowerment zone; simplified procedure for state or local government to amend nomination for new termination date.
Notice 2013-36 (IRB 2013-24) Update to appendix in Notice 2013-1; Indian tribes that have settled tribal trust cases against the U.S.; modifying and superseding Notice 2013-16.
Notice 2013-33 (IRB 2013-22) Sec. Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production; inflation factors; reference prices; 2013; Sec. 45.
Notice 2013-31 (IRB 2013-21) Sec. 911; inflation adjustment to limitations on foreign housing exclusion; Notices 2006-87, 2007-25, 2007-77, 2008-107, 2010-27, 2011-8, and 2012-19 superseded.
Notice 2013-30 (IRB 2013-21) Boston Marathon explosion; 3-month extension of time to file and pay; Sec. 6081 and 6161.
Notice 2013-29 (IRB 2013-20) Sec. 45; qualified facility; renewable electricity production tax credit; PTC; energy investment tax credit; contruction begun before January 1, 2014; safe harbor for beginning of construction.
Notice 2013-17 (IRB 2013-20) Sec. 411; anti-cutback requirements for plan amendments that eliminate a distribution option; diversification requirements; amendment of ESOP; employee stock ownership plan; in-service distribution options.
Notice 2013-27 (IRB 2013-18) Sec. 61; Reg. Sec. 1.61-21(d); maximum vehicle values for use with special valuation rules; cents-per-mile valuation; inflation adjustment.
Notice 2013-26 (IRB 2013-18) Fuel tax credits retroactively extended by American Taxpayer Relief Act; Atra; due date for filing certain claims for payments; biodiesel and alternative fuel.
Notice 2013-25 (IRB 2013-17) Sec. 45K; 2012 nonconventional source fuel credit; inflation adjustment factor.
Notice 2013-24 (IRB 2013-16) Sec. 6651; late-payment additions to tax; delayed publications of some IRS forms; transitional relief; 2012 tax year.
Notice 2013-21 (IRB 2013-15) Sec. 165(i); deadline to make electioin to deduct in the preceding taxable year; losses attributable to Hurricane Sandy; losses sustained in Connecticut, Delaware, D.C., Maryland, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Virginia, and West Virginia.
Notice 2013-20 (IRB 2013-15) Sec. 41; allocation of credit for increasing research activities entities under common control; ATRA; taxable years beginning after December 31, 2011.
Notice 2013-18 (IRB 2013-14) Farmers; preproductive period of plants in excess of two years; raspberry, blackberry, papaya removed from list; Sec. 446; 263A; Notice 2000-45 modified and superseded.
Notice 2013-14 (IRB 2013-13) Sec. 51; Work Opportunity Tax Credit; transitional rule 28-day deadline for Form 8850.
Notice 2013-13 (IRB 2013-12) Sec. 167; 1031; comments invited; whether equipment simultaneously held by a dealer for sale or use; dual-use property; inventoriable property or depreciable property; eligible for like-kind exchange.
Notice 2013-11 (IRB 2013-11) Single employer defined benefit plans; minimum contribution requirements; 25-year average; 24-month average segment rates.
Notice 2013-9 (IRB 2013-09) Relief from certain requirements; Sec. 142(d); issuers of tax-exempt bonds; housing of individuals displaced by Hurricane Sandy in residential rental projects.
Notice 2013-5 (IRB 2013-09) Waivers of additions to tax; underpayment of estimated tax for certain farmers and fishermen; Sec. 6654(a); delayed start for filing 2012 returns.
Notice 2013-10 (IRB 2013-08) Sec. 6038D; guidance to certain domestic entities concerning first taxable year they must report specified foreign financial assets.
Notice 2013-8 (IRB 2013-07) Transit benefits in excess of $125 per month; 2012 wages; procedure for corrections to fourth quarter Form 941.
Notice 2013-7 (IRB 2013-06) Tax consequences of payments made to or on behalf of financially distressed homeowners under programs established pursuant to Treasury Department's Housing Finance Agency Innovation Fund for Hardest-Hit Housing Markets; Housing and Urban Development's Emergency Homeowners' Loan Program; Notice 2011-14 and Rev. Proc. 2011-55 amplified and supplemented.



Announcement 2013-46 (IRB 2013-48) Correction to Rev. Proc. 2011-42; use and evaluation of statistical samples and sampling estimates.
Announcement 2013-45 (IRB 2013-47) Mixed straddles; straddle-by-straddle identification; amendments to proposed regulations; applicability date.
Announcement 2013-44 (IRB 2013-47) Mixed straddles; straddle-by-straddle identification; amendments to temporary regulations; applicability date.

Announcement 2013-43 (IRB 2013-46) Qualifying Advanced Coal Project Program; results of allocation round; Sec. 48A.
Announcement 2013-41 (IRB 2013-38) T.D. 9610; correction to final regulations; Secs. 1471 through 1474; FACTA.
Announcement 2013-40 (IRB 2013-38) How to obtain Publications 1220, 1187, 1239, 4810, and 1516; updates of electronic filing (FIRE) testing date.
Announcement 2013-38 (IRB 2013-36) U.S.-Belgium Competent Authority Agreement.
Announcement 2013-39 (IRB 2013-35) Correction to final regulations and removal of temporary regulations (T.D. 9622); cancellation of debt; Sec. 108; deferred COD income; OID; original issue discount; deferred OID deductions.
Announcement 2013-35 (IRB 2013-27) Correction to final regulations; T.D. 9612); tax treatment of noncompensatory stock options and convertible instruments issued by a partnership; Sec. 704(b); partners' capital accounts.
Announcement 2013-30 (IRB 2013-21) Sec. 1446; fiscal year partnership; withholding tax; effectively connected taxable income allocable to foreign individual partners; rates in effect for 2012.
Announcement 2013-29 (IRB 2013-18) IRS seeking comments to changes to Tip Rate Determination and Education Program; TRDEP; voluntary tip agreements.
Announcement 2013-28 (IRB 2013-17) Corrections to final regulations; T.D. 9612; tax treatment of noncompensatory stock options and convertible instruments issued by a partnership; exercise does recognition of immediate income or loss by either issuing partnership or option holder; Sec. 704.
Announcement 2013-27 (IRB 2013-17) Correction to proposed regulation; REG-148500-12; requirement to maintain minimum essential coverage; Patient Protection and Affordable Care Act; liability for shared responsibility payment.
Announcement 2013-21 (IRB 2013-17) Revised Acknowledgment Letter; Rev. Proc. 2013-12; telephone number change; Voluntary Correction Program; VCP.
Announcement 2013-23 (IRB 2013-16) Corrections to final regulations; T.D. 9604; excise tax on certain medical devices.
Announcement 2013-19 (IRB 2013-14) Excise tax on certain medical devices; corrections to final regulations; T.D. 9604.
Announcement 2013-16 (IRB 2013-14) Treaties; U.S. and Norway; tugboats and similar vessels; offshore activities; exempt from tax.
Announcement 2013-15 (IRB 2013-11) Determination letters; Rev. Proc. 2013-6; Exhibit: Sample Notice to Interested Parties revised to include correct address; Rev. Proc. 2013-6 revised.
Announcement 2013-14 (IRB 2013-11) Treaties; Norway; Competent Authority Agreement.
Announcement 2013-12 (IRB 2013-11) Eliminating print on paper of the Internal Revenue Bulletin; IRS no longer printing paper copies of the Bulletin; no cumulative bulletin after 2008-2 edition.
Announcement 2013-13 (IRB 2013-09) Corrections to Rev. Proc. 2013-6; mailing address for applications for determination letters; comments submitted in connection with determination letter process; Rev. Proc. 2013-6 corrected.
Announcement 2013-9 (IRB 2013-04) Error in schedule of user fees; Rev. Proc. 2013-1 corrected.
Announcement 2013-4 (IRB 2013-04) Correction of temporary regulations; T.D. 9564; deduction and capitalization of expenditures relating to tangible property; general asset accounting regulations and election.
Announcement 2013-10 (IRB 2013-03) Publication 1220 updated for changes made by American Taxpayer Relief Act of 2010.
Announcement 2013-7 (IRB 2013-03) Amendment to temporary regulations; T.D. 9564; deduction and capitalization of expenditures; Sec. 162; 263; taxable years beginning after January 1, 2014; election to apply temporary regulations for taxable years beginning on or after January 1, 2012.
Announcement 2013-6 (IRB 2013-03) Corrections to REG-140668-07; treatment of corporate equity reduction transactions; CERT; members of consolidated group.
Announcement 2013-5 (IRB 2013-03) Competent Authority; agreement between U.S. and Kingdom of Norway; remuneration described in Article 17.


       Links to Individual Bulletins

Internal Revenue Bulletin 2013-1        Internal Revenue Bulletin 2013-27
Internal Revenue Bulletin 2013-2        Internal Revenue Bulletin 2013-28
Internal Revenue Bulletin 2013-3        Internal Revenue Bulletin 2013-29
Internal Revenue Bulletin 2013-4        Internal Revenue Bulletin 2013-30
Internal Revenue Bulletin 2013-5        Internal Revenue Bulletin 2013-31
Internal Revenue Bulletin 2013-6        Internal Revenue Bulletin 2013-32
Internal Revenue Bulletin 2013-7        Internal Revenue Bulletin 2013-33
Internal Revenue Bulletin 2013-8        Internal Revenue Bulletin 2013-34
Internal Revenue Bulletin 2013-9        Internal Revenue Bulletin 2013-35
Internal Revenue Bulletin 2013-10      Internal Revenue Bulletin 2013-36
Internal Revenue Bulletin 2013-11      Internal Revenue Bulletin 2013-37
Internal Revenue Bulletin 2013-12      Internal Revenue Bulletin 2013-38
Internal Revenue Bulletin 2013-13      Internal Revenue Bulletin 2013-39
Internal Revenue Bulletin 2013-14      Internal Revenue Bulletin 2013-40
Internal Revenue Bulletin 2013-15      Internal Revenue Bulletin 2013-41--Not Published
Internal Revenue Bulletin 2013-16      Internal Revenue Bulletin 2013-42--Not Published
Internal Revenue Bulletin 2013-17      Internal Revenue Bulletin 2013-43
Internal Revenue Bulletin 2013-18      Internal Revenue Bulletin 2013-44
Internal Revenue Bulletin 2013-19      Internal Revenue Bulletin 2013-45
Internal Revenue Bulletin 2013-20      Internal Revenue Bulletin 2013-46
Internal Revenue Bulletin 2013-21      Internal Revenue Bulletin 2013-47
Internal Revenue Bulletin 2013-22      Internal Revenue Bulletin 2013-48
Internal Revenue Bulletin 2013-23      Internal Revenue Bulletin 2013-49
Internal Revenue Bulletin 2013-24      Internal Revenue Bulletin 2013-50
Internal Revenue Bulletin 2013-25      Internal Revenue Bulletin 2013-51
Internal Revenue Bulletin 2013-26      Internal Revenue Bulletin 2013-52


Copyright 2013 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. Articles in this publication are not intended to be used, and cannot be used, for the purpose of avoiding accuracy-related penalties that may be imposed on a taxpayer. The information is not necessarily a complete summary of all materials on the subject. Copyright is not claimed on material from U.S. Government sources--ISSN 1089-1536

Return to Home Page

--Last Update 12/20/13