<!-- TTST:[]: TTC:[]: TTSC:[]: TTT:[IRB]: TTS:[]: TTCP:[IRB 2013-08]: TTCI:[Highlights]: TTB:[]: TTA:[]: TTD:[]: -->

IRB 2013-08

Table of Contents
(Dated February 19, 2013)
(back to all IRBs)


This is the table of contents of Internal Revenue Bulletin IRB 2013-08. 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.

View the original PDF version of this Internal Revenue Bulletin

Highlights of This Issue

These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

INCOME TAX

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 February 2013.

This notice provides guidance to certain domestic entities concerning the first taxable year they must report specified foreign financial assets under section 6038D of the Code. Reporting by domestic entities will not be required before the date specified by final regulations, which will not be earlier than taxable years beginning after December 31, 2012.

General rules and specifications for substitute Forms W-2 and W-3. This procedure provides specifications for the W-3 red-ink and W-2 black-and-white substitute forms for the 2012 revision. This procedure will be reproduced as the next revision of Publication 1141. Rev. Proc. 2011-62 superseded.

EMPLOYMENT TAX

General rules and specifications for substitute Forms W-2 and W-3. This procedure provides specifications for the W-3 red-ink and W-2 black-and-white substitute forms for the 2012 revision. This procedure will be reproduced as the next revision of Publication 1141. Rev. Proc. 2011-62 superseded.



The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.