Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • REG-148873-09
    • Rev. Proc. 2013-16
  • EMPLOYMENT TAX
    • Notice 2013-8
  • ADMINISTRATIVE
    • REG-148873-09
    • Notice 2013-3
    • Rev. Proc. 2013-16
• Preface
  • The IRS Mission
  • Introduction
• • Actions Relating to Decisions of the Tax Court
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2013-3
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
      • .01 INTRODUCTION
      • .02 QUALIFIED ZONE ACADEMY BOND UNDER § 54E
    • SECTION 3. QUALIFIED ZONE ACADEMY BOND ALLOCATIONS (in dollars) BY STATE OR TERRITORY, 2012 AND 2013
    • SECTION 4. EFFECTIVE DATE OF NATIONAL ZONE ACADEMY BOND LIMITATIONS
    • SECTION 5. DRAFTING INFORMATION
  • Notice 2013-8
    • PURPOSE
    • BACKGROUND
    • EMPLOYERS WHO PROVIDED TRANSIT BENEFITS IN EXCESS OF $125 PER MONTH AND LESS THAN OR EQUAL TO $240 PER MONTH IN 2012
    • SPECIAL ADMINISTRATIVE PROCEDURE FOR EMPLOYERS WHO DESIRE TO MAKE ADJUSTMENTS FOR 2012 ON THE FORM 941 FILED FOR THE FOURTH QUARTER OF 2012
    • EMPLOYER INSTRUCTIONS — FOURTH QUARTER FORM 941 HAS BEEN FILED OR THE EMPLOYER HAS NOT REPAID OR REIMBURSED ALL EMPLOYEES
    • EMPLOYER INSTRUCTIONS — FORM W-2
    • DRAFTING INFORMATION
  • Rev. Proc. 2013-16
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND—HAMP AND THE HAMP PRINCIPAL REDUCTION ALTERNATIVE
    • SECTION 3. BACKGROUND—APPLICABLE PROVISIONS OF LAW
    • SECTION 4. FEDERAL INCOME TAX TREATMENT
    • SECTION 5. INFORMATION-REPORTING OBLIGATIONS
    • SECTION 6. HAMP-PRA BORROWERS’ REPORTING OF DISCHARGES OF INDEBTEDNESS UNDER HAMP-PRA
    • SECTION 7. PENALTY RELIEF FOR 2012
    • SECTION 8. SCOPE AND EFFECTIVE DATE
    • SECTION 9. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-148873-09
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • I. Information Reporting
      • II. Taxpayer Identifying Numbers
      • Summary of Comments
      • Explanation of Provisions
      • Proposed Effective and Applicability Dates
      • Effect on Other Documents
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
• 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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