Internal Revenue Bulletin:  2014-15 

April 7, 2014 



This document contains proposed regulations that will remove regulations relating to information reporting and backup withholding for the Qualified Payment Card Agent (QPCA) Program. Comments and requests for a public hearing must be received by June 23, 2014.

Rev. Rul. 2014–12Rev. Rul. 2014–12

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 April 2014.

Notice 2014–18Notice 2014–18

Notice to invite public comments to the Department of Treasury and Internal Revenue Service on recommendations for items that should be included on the 2014–2015 Guidance Priority List. Please submit recommendations by May 1, 2014.

Rev. Proc. 2014–25Rev. Proc. 2014–25

Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Internal Revenue Code because adverse conditions in a foreign country preclude the individual from meeting those requirements. A current list of countries for tax year 2013 and the dates those countries are subject to the section 911(d)(4) waiver is provided.

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