This is the table of contents of Internal Revenue Bulletin IRB 2014-31. 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.
This notice of proposed rulemaking by cross-reference to temporary regulation authorizes the disclosure of specified return information to the Bureau of the Census for the design of a decennial census that costs less per housing unit and still maintains high quality results. Written and electronic comments and requests for a public hearing must be received by October 14, 2014.
This document contains final regulations that create a new taxpayer identifying number known as an IRS truncated taxpayer identification, a TTIN. These regulations are effective on July 15, 2014.
This document contains temporary regulations that authorize the disclosure of specified return information to the Bureau of Census (Bureau) pursuant to section 6103(j)(1) of the Internal Revenue Code for the design of a decennial census that costs less per housing unit and still maintains high quality results. These regulations are effective on July 15, 2014.
This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in July 2014; the 24-month average segment rates; the funding segment rates applicable for July 2014; and the minimum present value rates for June 2014. 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).
This document withdraws the proposed amendment to section 1.408–4(b)(4)(ii) of the Proposed Regulations that was published in the Federal Register on July 14, 1981 (46 FR 36198). In light of the recent Tax Court case, Bobrow v. Commissioner, T.C. Memo. 2014–21, this document addresses the application to Individual Retirement Accounts and Individual Retirement Annuities of the one-rollover-per-year limitation of section 408(d)(3)(B) and provides transition relief for owners.
This notice of proposed rulemaking by cross-reference to temporary regulation authorizes the disclosure of specified return information to the Bureau of the Census for the design of a decennial census that costs less per housing unit and still maintains high quality results. Written and electronic comments and requests for a public hearing must be received by October 14, 2014.
This document contains final regulations that create a new taxpayer identifying number known as an IRS truncated taxpayer identification, a TTIN. These regulations are effective on July 15, 2014.
This document contains temporary regulations that authorize the disclosure of specified return information to the Bureau of Census (Bureau) pursuant to section 6103(j)(1) of the Internal Revenue Code for the design of a decennial census that costs less per housing unit and still maintains high quality results. These regulations are effective on July 15, 2014.
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