Table of Contents

• Notice 2013-1
  • ADDITIONAL SETTLEMENTS
  • PURPOSE
  • BACKGROUND
  • CONSULTATION
  • APPLICABLE PROVISIONS OF LAW
  • FEDERAL INCOME TAX TREATMENT
  • LIMITATION
  • EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Rev. Proc. 2013-14
  • SECTION 1. PURPOSE
  • SECTION 2. CHANGES
  • SECTION 3. BACKGROUND
  • SECTION 4. SCOPE
  • SECTION 5. FORM AND CONTENT OF A CONSENT TO DISCLOSE OR A CONSENT TO USE FORM 1040 TAX RETURN INFORMATION
  • SECTION 6. ELECTRONIC SIGNATURES
  • SECTION 7. EXAMPLES
  • SECTION 8. EFFECT ON OTHER DOCUMENTS
  • SECTION 9. EFFECTIVE DATE
  • SECTION 10. DRAFTING INFORMATION