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Internal Revenue Bulletin:  2014-32 

August 4, 2014 

INCOME TAX


Rev. Rul. 2014–19Rev. Rul. 2014–19

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 August 2014.

Notice 2014–44Notice 2014–44

This Notice provides guidance concerning sections 901 (m), particularly with regard to certain dispositions.

Rev. Proc. 2014–44Rev. Proc. 2014–44

This procedure provides specifications for the private printing of red-ink substitutes for the 2014 revisions of certain information returns. This procedure will be reproduced as the next revision of Publication 1179. Rev. Proc. 2014–27 is superseded.

TD 9664T.D. 9664

Amendment to Final Regulations (TD 9664) under section 67 of the Code published in the Federal Register on Friday, May 9, 2014 (79 FR 90). This amendment provides that the Final Regulations apply to taxable years beginning after December 31, 2014.

TD 9676T.D. 9676

The regulations provide rules regarding the allocation and apportionment of interest expense under section 864.

TD 9678T.D. 9678

Final regulations explaining how to account for unrealized gain or loss on a position held by a taxpayer prior to the time the taxpayer establishes an identified mixed straddle.

TD 9679T.D. 9679

U.S. citizens who apply for passports from the Department of State are required by the IRS to provide certain information on the application form. These proposed regulations specify the information that must be included and provide guidance on when the IRS may impose a $500 penalty for failure to provide that information.

TD 9680T.D. 9680

Research and experimental expenditures under section 174. Final regulations providing guidance on the treatment of amounts paid or incurred in connection with the development of tangible property, including pilot models.


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