Internal Revenue Bulletin: 2013-11
March 11, 2013
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for March 2013.
Final regulations under section 304 of the Code addresses sales of stock between related corporations. The regulations finalize proposed regulations and remove temporary regulations that apply to certain sales of stock that are recharacterized as contributions and redemptions, but that are structured with a principal purpose of redesignating the issuing corporation or the acquiring corporation. The regulations affect persons treated as receiving distributions in redemption of stock as a result of such transactions.
General rules and specifications for substitute forms and schedules. This procedure provides guidelines and general requirements for the development, printing, and approval of substitute tax forms. This procedure will be reproduced as the next revision of Publication 1167. Rev. Proc. 2011-61 superseded.
This procedure extends the deadline to comply with the mandatory language requirements in Rev. Proc. 2013-14. Revenue Procedure 2013-14 modified.
|More Internal Revenue Bulletins|