This is the table of contents of Internal Revenue Bulletin IRB 2013-02. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for January 2013.
This procedure provides exceptions under section 6011 of the Code to the loss transaction filter, which is a reportable transaction under Regulations section 1.6011-4(b)(5). Rev. Proc. 2004-66 modified and superseded.
Announcement of results of the 2011-2012 allocation round of the Qualifying Advanced Coal Project Program. This announcement discloses the results of the 2011-12 allocation round, which is the final allocation round under the second phase of the qualifying advanced coal project program of section 48A of the Code.
Determination letters and rulings. This document sets forth procedures for issuing determination letters and rulings on the exempt status of organizations under sections 501 and 521 of the Code. The procedures also apply to the revocation and modification of determination letters or rulings, and provide guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under section 7428 of the Code. Rev. Proc. 2012-9 superseded.
This document sets forth procedures for issuing determination letters and rulings on private foundation status under section 509(a) of the Code, operating foundation status under section 4942(j)(3), and exempt operating foundation status under section 4940(d)(2), of organizations exempt from Federal income tax under section 501(c)(3). This revenue procedure also applies to the issuance of determination letters on the foundation status under section 509(a)(3) of nonexempt charitable trusts described in section 4947(a)(1). Rev. Proc. 2012-10 superseded.
Corrections and Clarifications to Publication 1220. This announcement provides updated information for items in Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, Revised August 13, 2012. Rev. Proc. 2012-30 corrected and clarified.
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