Internal Revenue Bulletin:  2014-7 

February 10, 2014 

INCOME TAX


Rev. Rul. 2014–6Rev. Rul. 2014–6

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 February 2014.

REG–141036–13REG–141036–13

Proposed regulations on the shared responsibility payment for not maintaining minimum essential coverage under section 5000A, which was added by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111–173. Comments must be received by April 28, 2014.


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