This is the table of contents of Internal Revenue Bulletin IRB 2015-12. 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.
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This notice provides for waiver of the section 6654(a) addition to tax for underpayment of estimated taxes for those farmers and fishermen who received erroneous 2014 Forms 1095–A, Health Insurance Marketplace Statements, and who file and pay by April 15, 2015.
These proposed regulations would revise the rules for reporting certain items of income and deduction that are reportable on the day a corporation joins or leaves a consolidated group.
This document contains proposed regulations under section 6041 regarding the filing of information returns to report winnings from bingo, keno and slot machine play.
This notice provides a proposed revenue procedure that, if finalized, will provide an optional safe harbor method for individual taxpayers to determine a wagering gain or loss from certain slot machine play.
This notice provides for waiver of the section 6654(a) addition to tax for underpayment of estimated taxes for those farmers and fishermen who received erroneous 2014 Forms 1095–A, Health Insurance Marketplace Statements, and who file and pay by April 15, 2015.
Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas for purposes of determining the 2015 calendar year (1) state housing credit ceiling under section 42(h) of the Code, (2) private activity bond volume cap under section 146, and (3) private activity bond volume limit under section 142(k) are reproduced.
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).
New section 529A permits a state (or a state agency or instrumentality) to establish and maintain a qualified ABLE program, under which contributions may be made to an ABLE account that is established for the purpose of meeting the qualified disability expenses of the designated beneficiary of the account who is disabled. The notice announces that the Treasury Department and IRS currently anticipate issuing proposed regulations that will provide that the designated beneficiary of an ABLE account is the owner of the account. The notice also provides that, with regard to the ABLE account of a designated beneficiary who is not the person with signature authority over that account, the person with signature authority may neither have nor acquire any beneficial interest in the account and must administer the account for the benefit of the designated beneficiary.
This document contains proposed regulations under section 6041 regarding the filing of information returns to report winnings from bingo, keno and slot machine play.
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