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IRB 2013-21

Table of Contents
(Dated May 20, 2013)
(back to all IRBs)


This is the table of contents of Internal Revenue Bulletin IRB 2013-21. 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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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

This notice provides a 3-month extension of time to file and pay tax under sections 6081 and 6161 of the Code for those individuals affected by the Boston Marathon explosions.

This notice provides adjustments to the limitation on housing expenses for purposes of section 911 of the Code for specific locations for 2013. These adjustments are made on the basis of geographic differences in housing costs relative to housing costs in the United States. Notices 2006-87, 2007-25, 2007-77, 2008-107, 2010-27, 2011-8, and 2012-19 superseded.

This revenue procedure provides the 2014 inflation adjusted amounts for Health Savings Accounts (HSAs) under section 223 of the Code.

EXEMPT ORGANIZATIONS

These proposed regulations provide guidance to charitable hospital organizations on the community health needs assessment requirements, and related excise tax and reporting obligations, enacted as part of the Patient Protection and Affordable Care Act of 2010. These proposed regulations also clarify the consequences for failing to meet these and other requirements for charitable hospital organizations. Notice 2011-52 is obsolete after October 5, 2013.

The IRS has revoked its determination that 21st Century Animal Resource & Education Services of Dolan Springs, AZ, Books for People of Yuma, AZ, California Nairobi International Childrens Organization of Fresno, CA, Cape Verdean Club of Falmouth Inc. of Teaticket, MA, Congressional District Programs, Inc. of Falls Church, VA, Dr. R.C. Samanta Roy Institute of Science and Technology, Inc. of Green Bay, WI, Eko Club, Inc. of Houston, TX, Everything Must Change, Inc. of Philadelphia, PA, Excalibur Foundation of Sparks, NV, Functional Social Solutions, Inc. of Long Beach, CA, Gateway Educational Services of Honolulu, HI, Good Housing, Inc. of Merrick, NY, Holland Peck Charitable Foundation of Carefree, AZ, Kona University, Inc. of Honolulu, HI, Lakeland-Winter Haven Kennel Club, Inc. of Lakeland, FL, Life Changes Ministries International Inc. of Fort Mill, SC, Marley Fund of Greenville, NC, and Needham Community Theatre, Inc. of Needham, MA, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.

ADMINISTRATIVE

This announcement provides that for payments due in 2013, a 2012-2013 fiscal year partnership should pay withholding tax under section 1446 on effectively connected taxable income allocable to foreign individual partners at the rates in effect in 2012.



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.