Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9607
    • Notice 2013-7
    • Rev. Proc. 2013-13
  • EMPLOYEE PLANS
    • Notice 2013-2
  • ADMINISTRATIVE
    • Notice 2013-7
    • Announcement 2013-11
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9607
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions and Summary of Comments
      • 1. Elimination of the current de minimis partner rule
      • 2. Alternative approaches
      • a. Modification of current de minimis partner rule
      • b. Reasonable assumptions approach
      • c. Safe harbor presumptions
      • d. Deemed satisfaction of section 704(b) in limited situations
      • e. Other alternative approaches
      • 3. Effective/Applicability date
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2013-2
    • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
    • YIELD CURVE AND SEGMENT RATES
    • 30-YEAR TREASURY SECURITIES INTEREST RATES
    • MINIMUM PRESENT VALUE SEGMENT RATES
    • DRAFTING INFORMATION
  • Notice 2013-7
    • PURPOSE
    • BACKGROUND
    • APPLICATION
      • Income Tax Consequences to Homeowners
      • Information Reporting Obligations
      • State Programs
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Rev. Proc. 2013-13
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE AND DEFINITIONS
    • SECTION 4. APPLICATION
    • SECTION 5. EFFECT ON OTHER DOCUMENTS
    • SECTION 6. EFFECTIVE DATE
    • SECTION 7. REQUEST FOR COMMENTS
    • SECTION 8. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2013-11
    • Correction:
    • Correction:
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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  • We Welcome Comments About the Internal Revenue Bulletin