Internal Revenue Bulletin:  2013-4 

January 22, 2013 

INCOME TAX


Announcement 2013-4 Announcement 2013-4

This document corrects the temporary regulations (T.D. 9564, 2012-14 I.R.B. 614) relating to guidance regarding the deduction and capitalization of expenditures relating to tangible property. These amendments revise the general asset account regulations to provide the time and manner of making a general asset account election.

Announcement 2013-8 Announcement 2013-8

This document solicits recommendations and/or comments regarding 1) Electronic signatures for remote transactions on IRS forms which are not required to be sent to the IRS, 2) Acceptable standards for use of an electronic signature on transactions and forms, 3) How to accomplish the electronic signature requirements which satisfy GPEA and E-SIGN, 4) Requirements for creating a legally binding electronic signature in electronic transactions, 5) Factors the IRS should consider when deciding which signing process to use, and 6) Other best industry practices.


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