Internal Revenue Bulletin: 2013-38
September 16, 2013
Table of Contents
This revenue ruling amplifies and clarifies Revenue Ruling 58-66. In Revenue Ruling 58-66, 1958-1 C.B. 60, the Internal Revenue Service determined the status of individuals living in a common-law marriage for Federal income tax purposes. This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes.
These final regulations authorize the Secretary of the Treasury to furnish, upon written request by the Secretary of Commerce, additional return information as the Secretary of Treasury may prescribe by regulation to officers and employees of the Bureau of the Census for the purposes of, but only to the extent necessary in, the structuring of censuses and conducting related statistical activities authorized by law.
This notice updates the appendix to Notice 2013-1, which lists the Indian tribes who have settled tribal trust cases against the United States. Notice 2012-60 originally was published in I.R.B. 2012-41 (October 9, 2012). Notice 2012-60 was superseded by Notice 2013-1 I.R.B. 2013-3, and the appendix to Notice 2013-1 was superseded by Notice 2013-16 (I.R.B. 2013-14), which was superseded by Notice 2013-36. Four additional tribes have settled cases against the United States since the publication of Notice 2013-36 so the appendix to Notice 2013-1 is updated and Notice 2013-36 is superseded.
This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2013.
This announcement contains information about how to obtain Publications 1220, 1187, 1239, 4810 and 1516, updates the electronic filing (FIRE) testing date, and advises customers of the redesigned website.
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