Interest rates: underpayment and overpayments. The rates for interest determined under section 6621 of the Code for the calendar quarter beginning October 1, 2013, will be 3 percent for overpayments (2 percent in the case of a corporation), 3 percent for the underpayments, and 5 percent for large corporation underpayments. The rate of interest paid on the portion of a corporation overpayment exceeding $10,000 will be 0.5 percent.

Fringe benefits aircraft valuation formula. For purposes of section 1.61-21(g) of the Income Tax Regulations, relating to the rule for valuing non-commercial flights on employer-provided aircraft, the Standard Industry Fare Level (SIFL) cents-per-mile rates and terminal charge in effect for the second half of 2013 are set forth.

Final regulations and removal of temporary regulations under section 901 of the Code provide guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit.

Temporary regulations provide that a taxpayer’s obligation under a debt instrument can be a position in personal property that is part of a straddle.

Proposed regulations provide that a taxpayer’s obligation under a debt instrument can be a position in personal property that is part of a straddle. Comments requested by November 4, 2013. A public hearing is scheduled for January 15, 2014.

This notice provides guidance on the application of the market reform provisions and other provisions of the Affordable Care Act to certain healthcare arrangements, including health reimbursement arrangements (HRAs), employer payment plans, and health flexible spending arrangements (health FSAs). The notice also provides guidance on section 125(f)(3) of the Code and on employee assistance programs or EAPs. The guidance in the notice is being issued in substantially identical form by the Department of Labor, and guidance is being issued by the Department of Health and Human Services to reflect that HHS concurs with the guidance in this notice.

This notice provides guidance to taxpayers that elect under §179(f) to treat as an expense the costs of certain real property placed in service during any taxable year beginning in 2010, 2011, 2012 or 2013.

This announcement contains corrections to final regulations (TD 9610) that were published in the Federal Register on January 28, 2013 (78 FR 5874). Sections 1471 through 1474 of the Code, commonly known as FATCA, were added by the Hiring Incentives to Restore Employment Act of 2010, Pub. L. 111-147. The final regulations under FATCA provide guidance to persons making certain U.S.-related payments to foreign financial institutions (FFIs) and nonfinancial foreign entities and payments by FFIs to other persons.

This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in September 2013; the 24-month average segment rates; the funding segment rates applicable for September 2013; and the minimum present value rates for August 2013. The rates in this notice reflect certain changes implemented by the Moving Ahead for Progress in the 21st Century Act, Public Law 112-141 (MAP-21).

Proposed regulations providing guidance to employers that are subject to the information reporting requirements under section 6056 of the Code, enacted by the Affordable Care Act. Comments requested by November 8, 2013. A public hearing is scheduled for November 18, 2013.

This notice clarifies that a health plan will not fail to qualify as a high deductible health plan under section 223(c)(2) of the Code merely because it provides without a deductible the preventive health services required under section 2713 of the Public Health Service Act to be provided by a group health plan or a health insurance issuer offering group or individual health insurance coverage.