This is the table of contents of Internal Revenue Bulletin IRB 2013-34. 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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Final regulations provide rules regarding the exception to the deduction limitations on certain expenditures paid or incurred under reimbursement or other expense allowance arrangements under section 274 of the Code.
These final regulations under section 337(d) of the Code provide guidance concerning certain transfers of property from a C corporation to a Regulated Investment Company or a Real Estate Investment Trust.
This announcement extends the deadline to submit on-cycle applications for opinion and advisory letters for sponsors and practitioners maintaining defined benefit mass submitter lead plans for the plans’ second six-year remedial amendment cycle. Rev. Procs. 2007-44 and 2011-49 are modified.
This notice provides guidance on the branded prescription drug fee for the 2014 fee year related to (1) the submission of Form 8947, Report of Branded Prescription Drug Information, (2) the time and manner for notifying covered entities of their preliminary fee calculation, (3) the time and manner for submitting error reports for the dispute resolution process, and (4) the time for notifying covered entities of their final fee calculation. Notice 2012-74 is obsoleted.
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