This is the table of contents of Internal Revenue Bulletin IRB 2013-06. 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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Final regulations under section 704 of the Code regarding the application of the substantiality de minimis rule. In the interest of sound tax administration, this rule is being made inapplicable. These final regulations affect partnerships and their partners.
This notice extends earlier guidance on the federal tax consequences of payments made to or on behalf of financially distressed homeowners under programs established pursuant to the Treasury Department’s Housing Finance Agency Innovation Fund for the Hardest-Hit Housing Markets and the Department of Housing and Urban Development’s Emergency Homeowners’ Loan Program. This notice also extends the earlier guidance on the information reporting requirements for these payments. Notice 2011-14 and Rev. Proc. 2011-55 amplified and supplemented.
This procedure provides an optional safe harbor method for an individual taxpayer to use to determine the amount of deductible expenses related to a qualified business use of the taxpayer’s home. The safe harbor method is an alternative to calculating and substantiating actual expenses for purposes of section 280A of the Code. Section 8.02 of Rev. Proc. 87-57 modified.
Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in January 2013; the 24-month average segment rates; the funding transitional segment rates applicable for January 2013; and the minimum present value transitional rates for December 2012.
This notice extends earlier guidance on the federal tax consequences of payments made to or on behalf of financially distressed homeowners under programs established pursuant to the Treasury Department’s Housing Finance Agency Innovation Fund for the Hardest-Hit Housing Markets and the Department of Housing and Urban Development’s Emergency Homeowners’ Loan Program. This notice also extends the earlier guidance on the information reporting requirements for these payments. Notice 2011-14 and Rev. Proc. 2011-55 amplified and supplemented.
This announcement contains corrections to Publication 4436, General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), and Schedule R (Form 941). Rev. Proc. 2012-46 corrected.
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