Internal Revenue Bulletin:  2014-13 

March 24, 2014 

ADMINISTRATIVE


Notice 2014–11Notice 2014–11

This notice provides the maximum vehicles values for use with the special valuation rules under regulation section 1.61–21(d) and (e) for 2014. These values are adjusted fro inflation and must be adjusted annually be reference to the Consumer Price Index.

Rev. Proc. 2014–24Rev. Proc. 2014–24

Consolidated returns; failure to properly include subsidiary. This revenue procedure provides a determination by the Commissioner under § 1.1502–75(b) that if an affiliated group satisfies the conditions described in the revenue procedure, a subsidiary that actually failed to file a Form 1122 is treated as if it filed such form and thus joined in the making of a consolidated return by the affiliated group.

T.D. 9660T.D. 9660

Final regulations provide rules under section 6055 of the Code, enacted by section 1502 of the Affordable Care Act, relating to information reporting by persons that provide minimum essential coverage to individuals.


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