This is the table of contents of Internal Revenue Bulletin IRB 2014-32. 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 revenue procedure changes procedures an individual payee must follow to validate a social security number to prevent or stop backup withholding following receipt of a second B notice from a payor.
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 August 2014.
This Notice provides guidance concerning sections 901 (m), particularly with regard to certain dispositions.
This procedure provides specifications for the private printing of red-ink substitutes for the 2014 revisions of certain information returns. This procedure will be reproduced as the next revision of Publication 1179. Rev. Proc. 2014–27 is superseded.
Amendment to Final Regulations (TD 9664) under section 67 of the Code published in the Federal Register on Friday, May 9, 2014 (79 FR 90). This amendment provides that the Final Regulations apply to taxable years beginning after December 31, 2014.
The regulations provide rules regarding the allocation and apportionment of interest expense under section 864.
Final regulations explaining how to account for unrealized gain or loss on a position held by a taxpayer prior to the time the taxpayer establishes an identified mixed straddle.
U.S. citizens who apply for passports from the Department of State are required by the IRS to provide certain information on the application form. These proposed regulations specify the information that must be included and provide guidance on when the IRS may impose a $500 penalty for failure to provide that information.
Research and experimental expenditures under section 174. Final regulations providing guidance on the treatment of amounts paid or incurred in connection with the development of tangible property, including pilot models.
This revenue procedure changes procedures an individual payee must follow to validate a social security number to prevent or stop backup withholding following receipt of a second B notice from a payor.
This procedure provides specifications for the private printing of red-ink substitutes for the 2014 revisions of certain information returns. This procedure will be reproduced as the next revision of Publication 1179. Rev. Proc. 2014–27 is superseded.
U.S. citizens who apply for passports from the Department of State are required by the IRS to provide certain information on the application form. These proposed regulations specify the information that must be included and provide guidance on when the IRS may impose a $500 penalty for failure to provide that information.
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