This is the table of contents of Internal Revenue Bulletin IRB 2024-13. 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 requests recommendations for the 2024-2025 Priority Guidance Plan.
General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974.
This revenue procedure provides general rules and specifications from the IRS for paper and computer-generated substitutes for Form 941; Schedule B (Form 941); Schedule D (Form 941); Schedule R (Form 941); and Form 8974. This revenue procedure supersedes Revenue Procedure 2023-13, 2023-13 I.R.B. 581.
NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 4436, General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974.
The proposed regulations would provide certain exceptions to the existing regulations regarding elections by certain unincorporated organizations to be excluded from the application of otherwise applicable partnership tax rules. These exceptions would apply to certain unincorporated organizations owned, in full or in part, by one or more tax-exempt organizations, the District of Columbia, State and local governments, Indian Tribal governments, Alaska Native Corporations, the Tennessee Valley Authority, rural electric cooperatives or certain agencies or instrumentalities. Such owners would be permitted to make elective payment elections under section 6417(a) with respect to certain property held by the unincorporated organization, provided that certain requirements are met.
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