Internal Revenue Bulletin: 2013-9
February 25, 2013
Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in 2012 and 2013. Rev. Rul. 92-19 supplemented in part.
This ruling holds that Eurex Deutschland, which is a regulated exchange of Germany, is a qualified board or exchange within the meaning of section 1256(g)(7)(C) of the Code.
Adjustment of applicable federal rates. This notice solicits comments regarding changes to the method used to determine adjusted applicable federal rates under section 1288(b) of the Code and the adjusted federal long-term rate under section 382(f) of the Code. It provides interim guidance describing modifications to the current method that will be in effect until further guidance is issued.
This notice provides for the waiver of additions to tax under section 6654(a) of the Code for underpayment of estimated taxes for certain farmers and fishermen due to the delayed start for filing 2012 tax year returns.
This document provides relief from certain requirements in section 142(d) of the Code to issuers of tax-exempt bonds that approve the housing of individuals displaced due to the effects of Hurricane Sandy (“displaced individuals”) in residential rental projects (“Projects”) financed with tax-exempt bonds under section 142(d).
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