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Internal Revenue Bulletin:  2015-12 

March 23, 2015 

INCOME TAX


REG–100400–14REG–100400–14

These proposed regulations would revise the rules for reporting certain items of income and deduction that are reportable on the day a corporation joins or leaves a consolidated group.

REG–132253–11REG–132253–11

This document contains proposed regulations under section 6041 regarding the filing of information returns to report winnings from bingo, keno and slot machine play.

Notice 2015–21Notice 2015–21

This notice provides a proposed revenue procedure that, if finalized, will provide an optional safe harbor method for individual taxpayers to determine a wagering gain or loss from certain slot machine play.

Notice 2015–22Notice 2015–22

This notice provides for waiver of the section 6654(a) addition to tax for underpayment of estimated taxes for those farmers and fishermen who received erroneous 2014 Forms 1095–A, Health Insurance Marketplace Statements, and who file and pay by April 15, 2015.

Notice 2015–23Notice 2015–23

Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas for purposes of determining the 2015 calendar year (1) state housing credit ceiling under section 42(h) of the Code, (2) private activity bond volume cap under section 146, and (3) private activity bond volume limit under section 142(k) are reproduced.


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