Table of Contents

• 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