This is the table of contents of Internal Revenue Bulletin IRB 2013-23. 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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This final regulation extends the period for submission to the IRS of taxpayer authorizations permitting disclosure of returns and return information to third-party designees. Notice 2010-8 is obsolete as of May 7, 2013.
Proposed regulations provide rules under section 36B of the Code relating to the health insurance premium tax credit, enacted by section 1401 of the Affordable Care Act, including rules for determining whether an eligible employer-sponsored plan provides minimum value.
Credit for Carbon Dioxide Sequestration; 2013 Section 45Q Inflation Adjustment Factor. This notice publishes the inflation adjustment factor for the carbon dioxide (CO2) sequestration credit under ยง 45Q for calendar year 2013.
These final regulations provide rules requiring any person assigned an employer identification number (EIN) to provide updated information to the IRS in the manner and frequency prescribed by forms, instructions, or other appropriate guidance.
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