This is the table of contents of Internal Revenue Bulletin IRB 2013-09. 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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Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in 2012 and 2013. Rev. Rul. 92-19 supplemented in part.
This ruling holds that Eurex Deutschland, which is a regulated exchange of Germany, is a qualified board or exchange within the meaning of section 1256(g)(7)(C) of the Code.
Adjustment of applicable federal rates. This notice solicits comments regarding changes to the method used to determine adjusted applicable federal rates under section 1288(b) of the Code and the adjusted federal long-term rate under section 382(f) of the Code. It provides interim guidance describing modifications to the current method that will be in effect until further guidance is issued.
This notice provides for the waiver of additions to tax under section 6654(a) of the Code for underpayment of estimated taxes for certain farmers and fishermen due to the delayed start for filing 2012 tax year returns.
This document provides relief from certain requirements in section 142(d) of the Code to issuers of tax-exempt bonds that approve the housing of individuals displaced due to the effects of Hurricane Sandy (“displaced individuals”) in residential rental projects (“Projects”) financed with tax-exempt bonds under section 142(d).
This announcement contains corrections to Revenue Procedure 2013-6, 2013-1 I.R.B. 198, as published on January 2, 2013. In particular, this announcement clarifies that applications for determination letters should continue to be submitted to the Covington, KY address in section 6.15 of Rev. Proc. 2013-6. Comments submitted by interested parties in connection with the determination letter process should be sent to a different address in Cincinnati, OH in section 17.02 of Rev. Proc. 2013-6. Rev. Proc. 2013-6 corrected.
This notice provides for the waiver of additions to tax under section 6654(a) of the Code for underpayment of estimated taxes for certain farmers and fishermen due to the delayed start for filing 2012 tax year returns.
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