These proposed regulations provide the method to be used to adjust the applicable Federal rates under section 1288 for tax-exempt obligations and the method to be used to determine the long-term tax-exempt rate and the adjusted Federal long-term rate under section 382.

The final regulations allow a taxpayer to elect the alternative simplified credit for a tax year on an amended return.

This announcement describes changes to the processing of employee plans determination letters that will take effect in 2015. These changes are being adopted as a result of a process improvement strategy designed to promote case processing efficiency. The changes to the determination letter procedures described in this announcement will be reflected in Rev. Proc. 2015–6, which will be published in IRB 2015–1 and be effective on February 1, 2015.

This revenue procedure contains a modification to Revenue Procedure 2013–22, 2013–18 I.R.B. 985, as modified by Revenue Procedure 2014–28, 2014–16 I.R.B. 944, and modifications to Revenue Procedure 2015–8, 2015–1 I.R.B. 235. In particular, this revenue procedure changes the addresses to which applications for opinion and advisory letters for § 403(b) pre-approved plans should be submitted and inserts a user fee that was omitted from Rev. Proc. 2015–8.

Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements. Contributions made to the organizations by individual donors are no longer deductible under IRC 170(b)(1)(A).

The temporary and proposed regulations provide rules for the definition of a covered entity for purposes of the fee imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. The temporary and proposed regulations are necessary to clarify certain terms in section 9010.

The temporary and proposed regulations provide rules for the definition of a covered entity for purposes of the fee imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. The temporary and proposed regulations are necessary to clarify certain terms in section 9010.

This notice updates the appendix to Notice 2013–1, which lists the Indian tribes who have settled tribal trust cases against the United States. Notice 2012–60 originally was published in IRB 2012–41 (October 9, 2012). Notice 2012–60 was superceded by Notice 2013–1 IRB 2013–3, and the appendix to Notice 2013–1 was superceded by Notice 2013–16 (IRB 2013–14), then Notice 2013–36, then Notice 2013–55, then Notice 2014–22, Notice 2014–38, and then Notice 2014–61. However, one additional tribe has settled a case against the United States since the publication of Notice 2014–61, so we are seeking to publish an updated appendix to Notice 2013–1. This notice would supercede Notice 2014–61.