Internal Revenue Bulletin:  2013-2 

January 7, 2013 

INCOME TAX


Rev. Rul. 2013-1 Rev. Rul. 2013-1

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 January 2013.

Rev. Proc. 2013-11 Rev. Proc. 2013-11

This procedure provides exceptions under section 6011 of the Code to the loss transaction filter, which is a reportable transaction under Regulations section 1.6011-4(b)(5). Rev. Proc. 2004-66 modified and superseded.

Announcement 2013-2 Announcement 2013-2

Announcement of results of the 2011-2012 allocation round of the Qualifying Advanced Coal Project Program. This announcement discloses the results of the 2011-12 allocation round, which is the final allocation round under the second phase of the qualifying advanced coal project program of section 48A of the Code.


More Internal Revenue Bulletins