The proposed regulations provide the general rule that a transferor of an installment obligation does not recognize gain or loss under section 453B on certain dispositions of an installment obligation if gain or loss is not recognized on the disposition under another provision of the Code. The proposed regulations also provide that this general rule does not apply to the satisfaction of an installment obligation.

This notice provides the maximum vehicles values for use with the special valuation rules under regulation section 1.61–21(d) and (e) for 2014. These values are adjusted fro inflation and must be adjusted annually be reference to the Consumer Price Index.

Rev. Proc. 2015–12 provides guidance that taxpayers may use to determine whether expenditures to maintain, replace, or improve cable system network assets may be deducted under § 162 or must be capitalized under § 263(a), as well as guidance on computing depreciation for certain cable system network assets under §§ 167 and 168.

These regulations remove a provision on filing Form 5472, “Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business”, when the filer’s income tax return will be late. Form 5472 will always be required to be filed with the filer’s income tax return, by the due date (including extensions) of that return.

This document contains proposed rules that would amend the regulations regarding excepted benefits under the Employee Retirement Income Security Act of 1974, the Internal Revenue Code, and the Public Health Service Act related to limited wraparound coverage. Excepted benefits are generally exempt from the requirements that were added to those laws by the Health Insurance Portability and Accountability Act and the Patient Protection and Affordable Care Act.

This document contains proposed rules that would amend the regulations regarding the summary of benefits and coverage (SBC) and the uniform glossary for group health plans and health insurance coverage in the group and individual markets under the Patient Protection and Affordable Care Act. It proposes changes concerning the disclosure requirements under section 2715 of the Public Health Service Act and to documents required for compliance with section 2715 of the Public Health Service Act, including to: a template for the SBC; instructions; sample language; a guide for coverage example calculations, and the uniform glossary.

This document sets forth procedures for issuing determination letters on the exempt status of organizations under sections 501 and 521 of the Code. The procedures also apply to the revocation and modification of determination letters, and provide guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under section 7428 of the Code. Rev. Proc. 2014–9 is superseded.

This document sets forth procedures for issuing determination letters and rulings on private foundation status under section 509(a) of the Code, operating foundation status under section 4942(j)(3), and exempt operating foundation status under section 4940(d)(2), of organizations exempt from Federal income tax under section 501(c)(3). This revenue procedure also applies to the issuance of determination letters on the foundation status under section 509(a)(3) of nonexempt charitable trusts described in section 4947(a)(1). Rev. Proc. 2014–10 is superseded.

This document contains proposed rules that would amend the regulations regarding excepted benefits under the Employee Retirement Income Security Act of 1974, the Internal Revenue Code, and the Public Health Service Act related to limited wraparound coverage. Excepted benefits are generally exempt from the requirements that were added to those laws by the Health Insurance Portability and Accountability Act and the Patient Protection and Affordable Care Act.

This document contains proposed rules that would amend the regulations regarding the summary of benefits and coverage (SBC) and the uniform glossary for group health plans and health insurance coverage in the group and individual markets under the Patient Protection and Affordable Care Act. It proposes changes concerning the disclosure requirements under section 2715 of the Public Health Service Act and to documents required for compliance with section 2715 of the Public Health Service Act, including to: a template for the SBC; instructions; sample language; a guide for coverage example calculations, and the uniform glossary.

This notice provides the maximum vehicles values for use with the special valuation rules under regulation section 1.61–21(d) and (e) for 2014. These values are adjusted fro inflation and must be adjusted annually be reference to the Consumer Price Index.