Section 1274A - inflation adjusted numbers for 2013. This ruling provides the dollar amounts, increased by the 2013 inflation adjustment, for section 1274A of the Code. Rev. Rul. 2011-27 supplemented and superseded.

Leave-based donations programs to aid victims of Hurricane Sandy. This notice provides guidance to employers and employees regarding employer sponsored leave-based donation programs under which employees elect to forgo vacation, sick, or personal leave in exchange for cash payments the employer makes to organizations described in section 170(c) of the Code for the relief of victims of Hurricane Sandy.

This notice announces that the Service and the Treasury Department expect to issue final regulations under section 263 of the code regarding the deduction and capitalization of expenditures related to tangible property in 2013 and anticipate that the final regulations will contain changes from the temporary regulations (T.D. 9564, 76 Fed. Reg. 81060-01 [2012-14 I.R.B. 614]). In addition, the Service and the Treasury Department will publish in the Federal Register a Treasury Decision amending the temporary regulations to apply to taxable years beginning on or after January 1, 2014, while permitting taxpayers to apply the temporary regulations for taxable years beginning on or after January 1, 2012, and before the applicability date of the final regulations.

This notice extends the deadline, as set forth in Notice 2011-96, 2011-52 I.R.B. 915, to amend a defined benefit plan to satisfy the requirements of section 436 of the Code and provides associated relief from the requirements of section 411(d)(6). Notice 2011-96 modified.

This document provides that the Service will not assert that any taxpayer has understated liability for taxes under the Federal Insurance Contributions Act by reason of a failure to treat services performed before January 1, 2015, in the Commonwealth of the Northern Mariana Islands by a resident of the Republic of the Philippines as employment under section 3121(b) of the Code.

This announcement provides notice and information regarding the revised Voluntary Classification Settlement Program (VCSP) that provides partial relief from federal employment taxes for eligible taxpayers that agree to prospectively treat workers as employees.

This document provides notice and information regarding a temporary expansion of eligibility for the Voluntary Classification Settlement Program (VCSP) that will be available through June 30, 2013. The temporary eligibility expansion makes a modified VCSP available to otherwise eligible taxpayers that have not filed all required Forms 1099 for the previous three years with respect to the workers to be reclassified. Eligible taxpayers that take advantage of this limited, temporary eligibility expansion agree to prospectively treat workers as employees and will receive partial relief from federal employment taxes.

This notice provides guidance on the branded prescription drug fee under section 9008 of the ACA for the 2013 fee year related to (1) the submission of Form 8947, “Report of Branded Prescription Drug Information,” (2) the time and manner for notifying covered entities of their preliminary fee calculation, (3) the time and manner for submitting error reports for the dispute resolution process, and (4) the time for notifying covered entities of their final fee calculation. Notice 2011-92 obsoleted.

Application of general welfare exclusion to Indian tribal government programs. This notice proposes a revenue procedure that would provide safe harbors under section 61 of the Code for applying the general welfare exclusion to Indian tribal government programs. Comments are requested by June 4, 2013.

This procedure updates Rev. Proc. 2012-15, 2012-7 I.R.B. 369, and identifies circumstances under which the disclosure on a taxpayer’s income tax return with respect to an item or position is adequate for the purpose of reducing the understatement of income tax under section 6662(d) of the Code. Rev. Proc. 2012-15 updated.

This announcement contains corrections and an addition to Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. Rev. Proc. 2012-38 corrected.