Internal Revenue Bulletin:  2013-37 

September 9, 2013 

INCOME TAX


Rev. Rul. 2013-18 Rev. Rul. 2013-18

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 September 2013.

REG-132251-11 REG-132251-11

This notice of proposed rulemaking proposes to revise the time and manner for taxpayers to request equitable relief from joint and several liability for income tax and for income tax liability resulting from the operation of state community property laws under sections 66(c) and 6015(f). Comments requested by November 12, 2013.


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