This is the table of contents of Internal Revenue Bulletin IRB 2014-11. 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.
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.
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for March 2014.
This revenue procedure provides the depreciation deduction limitations for owners of passenger automobiles (including trucks and vans) first placed in service during calendar year 2014 and amounts to be included in income by lessees of passenger automobiles first leased during calendar year 2014.
This document contain proposed regulations concerning the maximum allowed length of any reasonable and bona fide employment-based orientation period, consistent with the 90-day waiting period limitation under section 2708 of the Public Health Service Act, as incorporated into the Internal Revenue Code. Written comments must be received by April 25, 2014.
This document contains final regulations to implement the 90-day waiting period limitation under section 2708 of the Public Health Service Act, incorporated into the Internal Revenue Code. The rules also finalize amendments to existing regulations to conform to Affordable Care Act provision including some of the portability provisions added by the Health Insurance Portability and Accountability Act of 1996 (HIPAA) because those provision of the HIPAA regulations have become superseded or require amendment as a result of the market reform protections added by the Affordable Care Act.
This revenue procedure revokes Revenue Procedure 79–6. Revenue Procedure 79–6 has not been used since the redesign of the Form 990 and the issuance of the implementing regulations. The revenue procedure is inconsistent with the redesigned Form 990 since the new 990 redesign no longer permitted the substitute of another form such as the Form 5500 or 5500–C, Annual Return/Report of Employee Benefit Plan, in place of the income and balance statements in the Form 990.
This document contain proposed regulations concerning the maximum allowed length of any reasonable and bona fide employment-based orientation period, consistent with the 90-day waiting period limitation under section 2708 of the Public Health Service Act, as incorporated into the Internal Revenue Code. Written comments must be received by April 25, 2014.
This document contains final regulations to implement the 90-day waiting period limitation under section 2708 of the Public Health Service Act, incorporated into the Internal Revenue Code. The rules also finalize amendments to existing regulations to conform to Affordable Care Act provision including some of the portability provisions added by the Health Insurance Portability and Accountability Act of 1996 (HIPAA) because those provision of the HIPAA regulations have become superseded or require amendment as a result of the market reform protections added by the Affordable Care Act.
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