Internal Revenue Bulletin: 2014-25

June 16, 2014


Highlights of This Issue

 

These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

EMPLOYMENT TAX

Announcement 2014–25 Announcement 2014–25

This document contains corrections to final regulations (TD 9662) that were published in the Federal Register on Monday, March 31, 2014 (79 FR 17860) relating to section 3504 of the Internal Revenue Code (Code) providing circumstances under which a person (payor) is designated to perform the acts required of an employer and is liable for employment taxes with respect to wages or compensation paid by the payor to individuals performing services for the payor’s client pursuant to a service agreement between the payor and the client.

Preface

The IRS Mission

Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

Introduction

The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement).

Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period.

Note

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

Part IV. Items of General Interest

Announcement 2014–25

Designation of Payor to Perform Acts Required of an Employer; Correction

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correcting amendment.

SUMMARY:

This document contains corrections to final regulations (TD 9662) that were published in the Federal Register on Monday, March 31, 2014 (79 FR 17860) relating to section 3504 of the Internal Revenue Code (Code) providing circumstances under which a person (payor) is designated to perform the acts required of an employer and is liable for employment taxes with respect to wages or compensation paid by the payor to individuals performing services for the payor’s client pursuant to a service agreement between the payor and the client.

DATES: This correction is effective on June 2, 2014 and is applicable March 31, 2014.

FOR FURTHER INFORMATION CONTACT: Jeanne Royal Singley at (202) 317-6798 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are subject of this document are under section 3504 of the Internal Revenue Code.

Need for Correction

As published, final regulations (TD 9662) contain errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, 26 CFR part 31 is corrected by making the following correcting amendments:

PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE SOURCE

Paragraph 1. The authority citation for part 31 continues to read in part as follows:

Authority: 26 U.S.C. 7805 * * *

§ 31.3504–2 [Corrected]

Par. 2. In § 31.3504–2, paragraph (e)(9)Example 9. the language “Corporation U” is removed and the language “Corporation V” is added in its place. d

Martin V. Franks Chief, Publications and Regulations Branch,

Legal Processing Division,

Associate Chief Counsel

(Procedure and Administration).

Note

(Filed by the Office of the Federal Register on May 30, 2014, 8:45 a.m., and published in the issue of the Federal Register for June 2, 2014, 79 F.R. 31219)

 

Definition of Terms and Abbreviations

Definition of Terms

Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect:

Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below).

Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.

Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.

Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded.

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

Abbreviations

The following abbreviations in current use and formerly used will appear in material published in the Bulletin.

A—Individual.

Acq.—Acquiescence.

B—Individual.

BE—Beneficiary.

BK—Bank.

B.T.A.—Board of Tax Appeals.

C—Individual.

C.B.—Cumulative Bulletin.

CFR—Code of Federal Regulations.

CI—City.

COOP—Cooperative.

Ct.D.—Court Decision.

CY—County.

D—Decedent.

DC—Dummy Corporation.

DE—Donee.

Del. Order—Delegation Order.

DISC—Domestic International Sales Corporation.

DR—Donor.

E—Estate.

EE—Employee.

E.O.—Executive Order.

ER—Employer.

ERISA—Employee Retirement Income Security Act.

EX—Executor.

F—Fiduciary.

FC—Foreign Country.

FICA—Federal Insurance Contributions Act.

FISC—Foreign International Sales Company.

FPH—Foreign Personal Holding Company.

F.R.—Federal Register.

FUTA—Federal Unemployment Tax Act.

FX—Foreign corporation.

G.C.M.—Chief Counsel’s Memorandum.

GE—Grantee.

GP—General Partner.

GR—Grantor.

IC—Insurance Company.

I.R.B.—Internal Revenue Bulletin.

LE—Lessee.

LP—Limited Partner.

LR—Lessor.

M—Minor.

Nonacq.—Nonacquiescence.

O—Organization.

P—Parent Corporation.

PHC—Personal Holding Company.

PO—Possession of the U.S.

PR—Partner.

PRS—Partnership.

PTE—Prohibited Transaction Exemption.

Pub. L.—Public Law.

REIT—Real Estate Investment Trust.

Rev. Proc.—Revenue Procedure.

Rev. Rul.—Revenue Ruling.

S—Subsidiary.

S.P.R.—Statement of Procedural Rules.

Stat.—Statutes at Large.

T—Target Corporation.

T.C.—Tax Court.

T.D.—Treasury Decision.

TFE—Transferee.

TFR—Transferor.

T.I.R.—Technical Information Release.

TP—Taxpayer.

TR—Trust.

TT—Trustee.

U.S.C.—United States Code.

X—Corporation.

Y—Corporation.

Z—Corporation.

Numerical Finding List

Numerical Finding List

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2013–27 through 2013–52 is in Internal Revenue Bulletin 2013–52, dated December 23, 2013.

Bulletins 2014–1 through 2014–25

 

Announcements

Article Issue Link Page
2014-1 2014-02 I.R.B. 2014-02 393
2014-2 2014-04 I.R.B. 2014-04 448
2014-4 2014-07 I.R.B. 2014-07 523
2014-05 2014-06 I.R.B. 2014-06 507
2014-06 2014-06 I.R.B. 2014-06 508
2014-07 2014-06 I.R.B. 2014-06 508
2014-08 2014-06 I.R.B. 2014-06 508
2014-09 2014-06 I.R.B. 2014-06 508
2014-10 2014-06 I.R.B. 2014-06 508
2014-11 2014-06 I.R.B. 2014-06 508
2014-12 2014-06 I.R.B. 2014-06 509
2014-13 2014-10 I.R.B. 2014-10 620
2014-14 2014-16 I.R.B. 2014-16 948
2014-15 2014-16 I.R.B. 2014-16 973
2014-16 2014-17 I.R.B. 2014-17 983
2014-17 2014-18 I.R.B. 2014-18 1007
2014-18 2014-17 I.R.B. 2014-17 983
2014-19 2014-17 I.R.B. 2014-17 984
2014-20 2014-20 I.R.B. 2014-20 1027
2014-21 2014-20 I.R.B. 2014-20 1030
2014-22 2014-22 I.R.B. 2014-22 1071
2014-23 2014-22 I.R.B. 2014-22 1072
2014-24 2014-23 I.R.B. 2014-23 1086
2014-25 2014-25 I.R.B. 2014-25 xxx

 

Notices

Article Issue Link Page
2014-1 2014-02 I.R.B. 2014-02 270
2014-2 2014-03 I.R.B. 2014-03 407
2014-3 2014-03 I.R.B. 2014-03 408
2014-4 2014-02 I.R.B. 2014-02 274
2014-5 2014-02 I.R.B. 2014-02 276
2014-6 2014-02 I.R.B. 2014-02 279
2014-7 2014-04 I.R.B. 2014-04 445
2014-8 2014-05 I.R.B. 2014-05 452
2014-9 2014-05 I.R.B. 2014-05 455
2014-10 2014-09 I.R.B. 2014-09 605
2014-11 2014-13 I.R.B. 2014-13 880
2014-12 2014-09 I.R.B. 2014-09 606
2014-13 2014-10 I.R.B. 2014-10 616
2014-14 2014-13 I.R.B. 2014-13 881
2014-15 2014-12 I.R.B. 2014-12 661
2014-16 2014-14 I.R.B. 2014-14 920
2014-17 2014-13 I.R.B. 2014-13 881
2014-18 2014-15 I.R.B. 2014-15 926
2014-19 2014-17 I.R.B. 2014-17 979
2014-20 2014-16 I.R.B. 2014-16 937
2014-21 2014-16 I.R.B. 2014-16 938
2014-22 2014-16 I.R.B. 2014-16 940
2014-23 2014-16 I.R.B. 2014-16 942
2014-24 2014-16 I.R.B. 2014-16 942
2014-25 2014-17 I.R.B. 2014-17 981
2014-27 2014-18 I.R.B. 2014-18 987
2014-28 2014-18 I.R.B. 2014-18 990
2014-29 2014-18 I.R.B. 2014-18 991
2014-31 2014-20 I.R.B. 2014-20 1006
2014-32 2014-20 I.R.B. 2014-20 1006
2014-33 2014-21 I.R.B. 2014-21 1033
2014-34 2014-23 I.R.B. 2014-23 1069
2014-35 2014-23 I.R.B. 2014-23 1072
2014-36 2014-22 I.R.B. 2014-22 1058
2014-37 2014-24 I.R.B. 2014-22 1100
2014-38 2014-24 I.R.B. 2014-22 1100

 

Proposed Regulations

Article Issue Link Page
REG–154890–03 2014-06 I.R.B. 2014-06 504
REG–159420–04 2014-02 I.R.B. 2014-02 374
REG–144468–05 2014-06 I.R.B. 2014-06 474
REG–163195–05 2014-15 I.R.B. 2014-15 930
REG–119305–11 2014-08 I.R.B. 2014-08 524
REG–140974–11 2014-03 I.R.B. 2014-03 438
REG–121534–12 2014-06 I.R.B. 2014-06 473
REG–122706–12 2014-11 I.R.B. 2014-11 647
REG–134361–12 2014-13 I.R.B. 2014-13 895
REG–136984–12 2014-02 I.R.B. 2014-02 378
REG–113350–13 2014-03 I.R.B. 2014-03 440
REG–130967–13 2014-13 I.R.B. 2014-13 884
REG–131239–13 2014-22 I.R.B. 2014-22 1069
REG–141036–13 2014-07 I.R.B. 2014-07 516
REG–143172–13 2014-02 I.R.B. 2014-02 383
REG–150760–13 2014-23 I.R.B. 2014-23 1078
REG–108641–14 2014-15 I.R.B. 2014-15 928

 

Revenue Procedures

Article Issue Link Page
2014-1 2014-01 I.R.B. 2014-01 1
2014-2 2014-01 I.R.B. 2014-01 90
2014-3 2014-01 I.R.B. 2014-01 111
2014-4 2014-01 I.R.B. 2014-01 125
2014-5 2014-01 I.R.B. 2014-01 169
2014-6 2014-01 I.R.B. 2014-01 198
2014-7 2014-01 I.R.B. 2014-01 238
2014-8 2014-01 I.R.B. 2014-01 242
2014-9 2014-02 I.R.B. 2014-02 281
2014-10 2014-02 I.R.B. 2014-02 293
2014-11 2014-03 I.R.B. 2014-03 411
2014-12 2014-03 I.R.B. 2014-03 415
2014-13 2014-03 I.R.B. 2014-03 419
2014-14 2014-02 I.R.B. 2014-02 295
2014-15 2014-05 I.R.B. 2014-05 456
2014-16 2014-09 I.R.B. 2014-09 606
2014-17 2014-12 I.R.B. 2014-12 661
2014-18 2014-07 I.R.B. 2014-07 513
2014-19 2014-10 I.R.B. 2014-10 619
2014-20 2014-09 I.R.B. 2014-09 614
2014-21 2014-11 I.R.B. 2014-11 641
2014-22 2014-11 I.R.B. 2014-11 646
2014-23 2014-12 I.R.B. 2014-12 685
2014-24 2014-13 I.R.B. 2014-13 879
2014-25 2014-15 I.R.B. 2014-15 927
2014-28 2014-16 I.R.B. 2014-16 944
2014-30 2014-20 I.R.B. 2014-20 1009
2014-31 2014-20 I.R.B. 2014-20 1009
2014-32 2014-23 I.R.B. 2014-23 1073
2014-33 2014-22 I.R.B. 2014-22 1065

 

Revenue Rulings

Article Issue Link Page
2014-1 2014-02 I.R.B. 2014-02 263
2014-2 2014-02 I.R.B. 2014-02 255
2014-3 2014-02 I.R.B. 2014-02 259
2014-4 2014-05 I.R.B. 2014-05 449
2014-6 2014-07 I.R.B. 2014-07 510
2014-8 2014-11 I.R.B. 2014-11 624
2014-9 2014-17 I.R.B. 2014-17 975
2014-10 2014-14 I.R.B. 2014-14 906
2014-11 2014-14 I.R.B. 2014-14 906
2014-12 2014-15 I.R.B. 2014-15 923
2014-13 2014-19 I.R.B. 2014-19 1003
2014-15 2014-24 I.R.B. 2014-24 1095
2014-16 2014-24 I.R.B. 2014-24 1097
2014-17 2014-24 I.R.B. 2014-24 1093

 

Treasury Decisions

Article Issue Link Page
9649 2014-02 I.R.B. 2014-02 265
9650 2014-03 I.R.B. 2014-03 394
9651 2014-04 I.R.B. 2014-04 441
9652 2014-12 I.R.B. 2014-12 655
9653 2014-06 I.R.B. 2014-06 460
9654 2014-06 I.R.B. 2014-06 461
9655 2014-09 I.R.B. 2014-09 541
9656 2014-11 I.R.B. 2014-11 626
9657 2014-13 I.R.B. 2014-13 687
9658 2014-13 I.R.B. 2014-13 748
9659 2014-12 I.R.B. 2014-12 653
9660 2014-13 I.R.B. 2014-13 842
9661 2014-13 I.R.B. 2014-13 855
9662 2014-16 I.R.B. 2014-16 933
9663 2014-22 I.R.B. 2014-22 1038
9664 2014-22 I.R.B. 2014-22 1045
9665 2014-22 I.R.B. 2014-22 1050

 

Effect of Current Actions on Previously Published Items

Finding List of Current Actions on Previously Published Items

A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2013–27 through 2013–52 is in Internal Revenue Bulletin 2013–52, dated December 23, 2013.

Bulletins 2014–1 through 2014–25

Announcements

Old Article Action New Article Issue Link Page
2007-44 Modified by Ann. 2014-4 2014-07 I.R.B. 2014-07 523
2011-49 Modified by Ann. 2014-4 2014-07 I.R.B. 2014-07 523

 

Notices

Old Article Action New Article Issue Link Page
2002-23 Superseded by Notice 2014-35 2014-23 I.R.B. 2014-23 1072
2003-37 Obsoleted by REG-163195-05 2014-15 I.R.B. 2014-15 930
2006-87, 2006-2 C.B. 766 Superseded by Notice 2014-29 2014-18 I.R.B. 2014-18 991
2006-109 Modified by Notice 2014-4 2014-02 I.R.B. 2014-02 274
2007-25, 2007-1 C.B. 760 Superseded by Notice 2014-29 2014-18 I.R.B. 2014-18 991
2007-59 Obsoleted by REG-163195-05 2014-15 I.R.B. 2014-15 930
2007-77, 2007-2 C.B. 735 Superseded by Notice 2014-29 2014-18 I.R.B. 2014-18 991
2008-107, 2008-2 C.B. 1266 Superseded by Notice 2014-29 2014-18 I.R.B. 2014-18 991
2009-78 Superseded by T.D. 9654 2014-06 I.R.B. 2014-06 461
2010-27, 2010-1 C.B. 531 Superseded by Notice 2014-29 2014-18 I.R.B. 2014-18 991
2010-27, 2010-1 C.B. 531 Superseded by Notice 2014-29 2014-18 I.R.B. 2014-18 991
2011-14 Modified by Rev. Proc. 2014-33 2014-22 I.R.B. 2014-22 1065
2013-1 Modified by Notice 2014-22 2014-16 I.R.B. 2014-16 940
2013-1 Modified by Notice 2014-38 2014-24 I.R.B. 2014-24 1100
2013-13 Obsoleted by REG-163195-05 2014-15 I.R.B. 2014-15 930
2013-17 Amplified by Notice 2014-1 2014-02 I.R.B. 2014-02 270
2014-22 Superseded by Notice 2014-38 2014-24 I.R.B. 2014-24 1100

 

Revenue Procedures

Old Article Action New Article Issue Link Page
2003-49 Modified and superseded by Rev. Proc. 2014-14 2014-02 I.R.B. 2014-02 295
2004-42 Obsoleted by REG-163195-05 2014-15 I.R.B. 2014-15 930
2004-43 Obsoleted by REG-163195-05 2014-15 I.R.B. 2014-15 930
2011-4 Modified by Rev. Proc. 2014-17 2014-12 I.R.B. 2014-12 661
2011-14 Modified by Rev. Proc. 2014-16 2014-09 I.R.B. 2014-09 606
2011-14 Clarified by Rev. Proc. 2014-16 2014-09 I.R.B. 2014-09 606
2011-14 Modified by Rev. Proc. 2014-17 2014-12 I.R.B. 2014-12 661
2011-44 Modified and Superseded by Rev. Proc. 2014-11 2014-03 I.R.B. 2014-03 411
2011-49 Modified by Rev. Proc. 2014-6 2014-01 I.R.B. 2014-01 198
2012-14 Modified by Rev. Proc. 2014-17 2014-12 I.R.B. 2014-12 661
2012-19 Modified by Rev. Proc. 2014-16 2014-09 I.R.B. 2014-09 606
2012-19 Superseded by Rev. Proc. 2014-16 2014-09 I.R.B. 2014-09 606
2012-20 Modified by Rev. Proc. 2014-17 2014-12 I.R.B. 2014-12 661
2012-20 Superseded by Rev. Proc. 2014-17 2014-12 I.R.B. 2014-12 661
2013-1 Superseded by Rev. Proc. 2014-1 2014-01 I.R.B. 2014-01 1
2013-2 Superseded by Rev. Proc. 2014-2 2014-01 I.R.B. 2014-01 90
2013-3 Superseded by Rev. Proc. 2014-3 2014-01 I.R.B. 2014-01 111
2013-4 Superseded by Rev. Proc. 2014-4 2014-01 I.R.B. 2014-01 125
2013-5 Superseded by Rev. Proc. 2014-5 2014-01 I.R.B. 2014-01 169
2013-6 Superseded by Rev. Proc. 2014-6 2014-01 I.R.B. 2014-01 198
2013-7 Superseded by Rev. Proc. 2014-7 2014-01 I.R.B. 2014-01 238
2013-8 Superseded by Rev. Proc. 2014-8 2014-01 I.R.B. 2014-01 242
2013-9 Superseded by Rev. Proc. 2014-9 2014-02 I.R.B. 2014-02 281
2013-10 Superseded by Rev. Proc. 2014-10 2014-02 I.R.B. 2014-02 293
2013-22 Modified by Rev. Proc. 2014-28 2014-16 I.R.B. 2014-16 944
2013-24 Obsoleted by Rev. Proc. 2014-23 2014-12 I.R.B. 2014-12 685
2013-27 Obsoleted by Rev. Proc. 2014-23 2014-12 I.R.B. 2014-12 685
2013-28 Obsoleted by Rev. Proc. 2014-31 2014-20 I.R.B. 2014-20 1009
2013-32 Superseded in part by Rev. Proc. 2014-1, and 2014-01 I.R.B. 2014-01 1
    Rev. Proc. 2014-3 2014-01 I.R.B. 2014-01 111
2014-1 Amplified by Rev. Proc. 2014-18 2014-07 I.R.B. 2014-07 513
2014-1 I.R.B. 111 Amplified by Rev. Proc. 2014-24 2014-13 I.R.B. 2014-13 879
2014-3 Amplified by Rev. Proc. 2014-18 2014-07 I.R.B. 2014-07 513
2014-3 I.R.B 111 Amplified by Rev. Proc. 2014-24 2014-13 I.R.B. 2014-13 879
2014-4 Modified by Rev. Proc. 2014-19 2014-10 I.R.B. 2014-10 619

 

 

Proposed Regulations

Old Article Action New Article Issue Link Page
209054-87 A portion withdrawn by REG-113350-13 2014-03 I.R.B. 2014-03 440

 

 

Revenue Rulings

Old Article Action New Article Issue Link Page
2005-40 Distinguished by Rev. Rul. 2014-15 2014-24 I.R.B. 2014-15 1095
2005-48 (2005-2 CB 259) Obsoleted by T.D. 9659 2014-12 I.R.B. 2014-12 653
2013-17 Amplified by Notice 2014-19 2014-17 I.R.B. 2014-17 979
2013-17 Amplified by Notice 2014-25 2014-17 I.R.B. 2014-17 981
2002-89 Distinguished by Rev. Rul. 2014-15 2014-24 I.R.B. 2014-15 1095

 

 

Treasury Decision

Old Article Action New Article Issue Link Page
9644 Correction by Ann. 2014-18 2014-17 I.R.B. 2014-17 983
9644 Correction by Ann. 2014-19 2014-17 I.R.B. 2014-17 984

 

INTERNAL REVENUE BULLETIN

The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue Bulletins are available at www.irs.gov/irb/.

CUMULATIVE BULLETINS

The contents of the weekly Bulletins were consolidated semiannually into permanent, indexed, Cumulative Bulletins through the 2008–2 edition.

INTERNAL REVENUE BULLETINS ON CD-ROM

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