This is the table of contents of Internal Revenue Bulletin IRB 2013-25. 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 notice provides a simplified procedure for a State or local government to amend its nomination of an empowerment zone to provide for a new termination date of December 31, 2013, thereby resulting in the designation of the empowerment zone remaining in effect through December 31, 2013. Under this notice, any nomination for an empowerment zone that was in effect on December 31, 2009, is deemed to be amended to provide for a new termination date of December 31, 2013, unless the nominating entity sends written notification to the Internal Revenue Service by July 29, 2013. If the entity that nominated an empowerment zone does not send written notification, the nomination of that empowerment zone will be deemed extended from December 31, 2009, through December 31, 2013, as authorized under section 1391.
This notice provides relief from certain requirements in § 142(d) to issuers of tax-exempt bonds that approve the housing of individuals displaced due to the effects of severe storms in Oklahoma in residential rental projects financed with tax-exempt bonds under § 142(d).
This notice provides for the suspension of certain requirements under § 42 of the Code for low-income housing credit projects to provide emergency housing relief needed as a result of the devastation caused by severe storms and tornadoes in the State of Oklahoma.
A list is provided of organizations now classified as private foundations.
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