Internal Revenue Bulletin: 2015-18

May 4, 2015


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.

INCOME TAX

Rev. Rul. 2015–8 Rev. Rul. 2015–8

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 May 2015.

Notice 2015–33 Notice 2015–33

The notice provides adjusted limitations on housing expenses for tax year 2015 for purposes of section 911 of the Code.

EXCISE TAX

Notice 2015–35 Notice 2015–35

Section 301 of James Zadroga 9/11 Health and Compensation Act of 2010, Public Law 111–347 (124 Stat. 3623) (the “Act”) added section 5000C to the Internal Revenue Code that imposes a 2 percent tax on payments made by the U.S. government to foreign persons pursuant to certain contracts. In addition, section 301(c) of the Act requires that section 5000C be applied in a manner consistent with the United States’ obligations under international agreements. Accordingly, section 5000C will not be applied if the payment is made to a foreign person entitled to relief from the tax imposed under section 5000C pursuant to an international agreement with the United States, including relief pursuant to a non-discrimination provision of a qualified income tax treaty when the foreign person is entitled to the benefit of that provision. Notice 2015–35 provides a current list of all "qualified income tax treaties" for purposes of section 5000C.

ADMINISTRATIVE

Notice 2015–34 Notice 2015–34

This notice advises taxpayers that they may continue to rely on Rev. Proc. 2014–35, which provides safe harbors for applying the general welfare exclusion to Indian tribal government programs, following passage of the Tribal General Welfare Exclusion Act of 2014 and requests comments on interpreting certain provisions of the Act.

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.

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Part III. Administrative, Procedural, and Miscellaneous

Notice 2015–33

Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2015

SECTION 1. PURPOSE

This notice provides adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code (Code) for specific locations for 2015. These adjustments are made on the basis of geographic differences in housing costs relative to housing costs in the United States.

SECTION 2. BACKGROUND

Section 911(a) of the Code allows a qualified individual to elect to exclude from gross income the foreign earned income and housing cost amount of such individual. Section 911(c)(1) defines the term “housing cost amount” as an amount equal to the excess of (A) the housing expenses of an individual for the taxable year to the extent such expenses do not exceed the amount determined under section 911(c)(2), over (B) 16 percent of the exclusion amount (computed on a daily basis) in effect under section 911(b)(2)(D) for the calendar year in which such taxable year begins ($276.16 per day for 2015, or $100,800 for the full year), multiplied by the number of days of that taxable year within the applicable period described in section 911(d)(1). The applicable period is the period during which the individual meets the tax home requirement of section 911(d)(1) and either the bona fide residence requirement of section 911(d)(1)(A) or the physical presence requirement of section 911(d)(1)(B). Assuming that the entire taxable year of a qualified individual is within the applicable period, the section 911(c)(1)(B) amount for 2015 is $16,128 ($100,800 × .16).

Section 911(c)(2)(A) of the Code limits the housing expenses taken into account in section 911(c)(1)(A) to an amount equal to (i) 30 percent (adjusted as may be provided under the Secretary’s authority under section 911(c)(2)(B)) of the amount in effect under section 911(b)(2)(D) for the calendar year in which the taxable year of the individual begins, multiplied by (ii) the number of days of that taxable year within the applicable period described in section 911(d)(1). Thus, under this general limitation, a qualified individual whose entire taxable year is within the applicable period is limited to maximum housing expenses of $30,240 ($100,800 × .30) in 2015.

Section 911(c)(2)(B) of the Code authorizes the Secretary to issue regulations or other guidance to adjust the percentage under section 911(c)(2)(A)(i) based on geographic differences in housing costs relative to housing costs in the United States. Pursuant to this authority, the Internal Revenue Service (IRS) and the Treasury Department published Notice 2006–87, 2006–2 C.B. 766, and Notice 2007–25, 2007–1 C.B. 760, for 2006, Notice 2007–77, 2007–2 C.B. 735, for 2007, Notice 2008–107, 2008–2 C.B. 1266, for 2008 and 2009, Notice 2010–27, 2010–15 I.R.B. 531, for 2009 and 2010, Notice 2011–8, 2011–8 I.R.B. 503, for 2010 and 2011, Notice 2012–19, 2012–10 I.R.B. 440 for 2011 and 2012, Notice 2013–31, 2013–21 I.R.B. 1099, for 2012 and 2013, and Notice 2014–29, 2014–18 I.R.B. 991 for 2013 and 2014 to provide adjustments to the limitation on housing expenses for qualified individuals incurring housing expenses in countries with high housing costs relative to housing costs in the United States.

SECTION 3. TABLE OF ADJUSTED LIMITATIONS FOR 2015

The following table provides adjusted limitations on housing expenses (in lieu of the otherwise applicable limitation of $30,240) for 2015.

Country Location Limitation on Housing Expenses (full year) Limitation on Housing Expenses (daily)
Angola Luanda 84,000 230.14
Argentina Buenos Aires 56,500 154.79
Australia Darwin, Northern Country 30,600 83.84
Australia Melbourne 34,700 95.07
Australia Perth 37,100 101.64
Australia Sydney 70,000 191.78
Austria Vienna 35,400 96.99
Bahamas, The Grand Bahama Island 30,900 84.66
Bahamas, The Nassau 49,700 136.16
Bahrain Bahrain 44,000 120.55
Barbados Barbados 37,700 103.29
Belgium Antwerp 33,300 91.23
Belgium Brussels 44,600 122.19
Belgium Gosselies 39,800 109.04
Belgium Hoogbuul 33,300 91.23
Belgium Mons 39,800 109.04
Belgium SHAPE/Chievres 39,800 109.04
Bermuda Bermuda 90,000 246.58
Brazil Brasilia 35,500 97.26
Brazil Rio de Janeiro 35,100 96.16
Brazil Sao Paulo 56,600 155.07
Canada Calgary 43,700 119.73
Canada Dartmouth 33,800 92.60
Canada Edmonton 32,300 88.49
Canada Halifax 33,800 92.60
Canada Montreal 52,000 142.47
Canada Ottawa 49,000 134.25
Canada Quebec 39,500 108.22
Canada Toronto 49,700 136.16
Canada Vancouver 43,900 120.27
Canada Victoria 30,500 83.56
Cayman Islands Grand Cayman 48,000 131.51
Chile Santiago 43,000 117.81
China Beijing 71,200 195.07
China Hong Kong 114,300 313.15
China Shanghai 57,001 156.17
Colombia Bogota 58,700 160.82
Colombia All cities other than Bogota 49,400 135.34
Costa Rica San Jose 32,000 87.67
Democratic Republic of the Congo Kinshasa 42,000 115.07
Denmark Copenhagen 43,704 119.74
Dominican Republic Santo Domingo 45,500 124.66
Ecuador Guayaquil 30,800 84.38
Ecuador Quito 38,200 104.66
El Salvador San Salvador 32,000 87.67
Estonia Tallinn 46,600 127.67
France Garches 78,300 214.52
France Le Havre 31,600 86.58
France Lyon 43,400 118.90
France Marseille 42,200 115.62
France Montpellier 35,000 95.89
France Paris 78,300 214.52
France Sevres 78,300 214.52
France Suresnes 78,300 214.52
France Versailles 78,300 214.52
France All cities other than Garches, Le Havre, Lyon, Marseille, Paris, Sevres, Suresnes and Versailles 31,900 87.40
Germany Babenhausen 38,400 105.21
Germany Bad Aibling 32,800 89.86
Germany Bad Nauheim 30,700 84.11
Germany Baumholder 37,200 101.92
Germany Berlin 46,900 128.49
Germany Birkenfeld 37,200 101.92
Germany Boeblingen 46,600 127.67
Germany Bonn 42,000 115.07
Germany Cologne 56,200 153.97
Germany Darmstadt 38,400 105.21
Germany Frankfurt am Main 40,100 109.86
Germany Friedberg 30,700 84.11
Germany Garmisch-Partenkirchen 36,000 98.63
Germany Gelnhausen 48,400 132.60
Germany Giebelstadt 33,200 90.96
Germany Giessen 36,000 98.63
Germany Grafenwoehr 38,800 106.30
Germany Hanau 48,400 132.60
Germany Heidelberg 35,800 98.08
Germany Idar-Oberstein 40,800 111.78
Germany Ingolstadt 54,800 150.14
Germany Kaiserslautern, Landkreis 47,000 128.77
Germany Karlsruhe 37,000 101.37
Germany Kitzingen 33,200 90.96
Germany Leimen 35,800 98.08
Germany Ludwigsburg 46,600 127.67
Germany Mainz 51,200 140.27
Germany Mannheim 35,800 98.08
Germany Munich 54,800 150.14
Germany Nellingen 46,600 127.67
Germany Neubruecke 37,200 101.92
Germany Ober Ramstadt 38,400 105.21
Germany Oberammergau 36,000 98.63
Germany Pfullendorf 37,700 103.29
Germany Pirmasens 47,000 128.77
Germany Rheinau 39,400 107.95
Germany Schwetzingen 35,800 98.08
Germany Seckenheim 35,800 98.08
Germany Sembach 47,000 128.77
Germany Stuttgart 46,600 127.67
Germany Vilseck 38,800 106.30
Germany Wahn 42,000 115.07
Germany Wertheim 33,200 90.96
Germany Wiesbaden 51,200 140.27
Germany Wuerzburg 33,200 90.96
Germany Zweibrueken 50,900 139.45
Germany All cities other than Augsburg, Babenhausen, Bad Aibling, Bad Kreuznach, Bad Nauheim, Baumholder, Berchtesgaden, Berlin, Birkenfeld, Boeblingen, Bonn, Bremen, Bremerhaven, Butzbach, Cologne, Darmstadt, Delmenhorst, Duesseldorf, Erlangen, Flensburg, Frankfurt am Main, Friedberg, Fuerth, Garlstedt, Garmisch-Partenkirchen, Geilenkirchen, Gelnhausen, Germersheim, Giebelstadt, Grafenwoehr, Grefrath, Greven, Gruenstadt, Hamburg, Hanau, Handorf, Hannover, Heidelberg, Heilbronn, Herongen, Idar-Oberstein, Ingolstadt, Kaiserslautern, Landkreis, Kalkar, Karlsruhe, Kerpen, Kitzingen, Koblenz, Leimen, Leipzig, Ludwigsburg, Mainz, Mannheim, Mayen, Moenchen-Gladbach, Muenster, Munich, Nellingen, Neubruecke, Noervenich, Nuernberg, Ober Ramstadt, Oberammergau, Osterholz-Scharmbeck, Pirmasens, Rheinau, Rheinberg, Schwabach, Schwetzingen, Seckenheim, Sembach, Stuttgart, Twisteden, Vilseck, Wahn, Wertheim, Wiesbaden, Worms, Wuerzburg, Zirndorf and Zweibrueken 37,700 103.29
Ghana Accra 36,000 98.63
Greece Athens 38,400 105.21
Greece Elefsis 38,400 105.21
Greece Ellinikon 38,400 105.21
Greece Mt. Parnis 38,400 105.21
Greece Mt. Pateras 38,400 105.21
Greece Nea Makri 38,400 105.21
Greece Piraeus 38,400 105.21
Greece Tanagra 38,400 105.21
Guatemala Guatemala City 41,800 114.52
Guyana Georgetown 35,000 95.89
Holy See, The Holy See, The 52,100 142.74
Hungary Budapest 32,500 89.04
Hungary Papá 44,500 121.92
India Mumbai 67,920 186.08
India New Delhi 56,124 153.76
Indonesia Jakarta 37,776 103.50
Ireland Dublin 45,300 124.11
Ireland Shannon Area 35,800 98.08
Israel Tel Aviv 50,800 139.18
Italy Catania 30,500 83.56
Italy Genoa 41,800 114.52
Italy Gioia Tauro 31,200 85.48
Italy La Spezia 40,400 110.68
Italy Leghorn 32,600 89.32
Italy Milan 77,900 213.42
Italy Naples 49,500 135.62
Italy Parma 39,600 108.49
Italy Pisa 32,600 89.32
Italy Pordenone-Aviano 39,600 108.49
Italy Rome 52,100 142.74
Italy Sigonella 30,500 83.56
Italy Turin 39,000 106.85
Italy Vicenza 41,000 112.33
Italy All cities other than Avellino, Brindisi, Catania, Florence, Gaeta, Genoa, Gioia Tauro, La Spezia, Leghorn, Milan, Mount Vergine, Naples, Nettuno, Parma, Pisa, Pordenone-Aviano, Rome, Sardinia, Sigonella, Turin, Verona, and Vicenza. 31,800 87.12
Jamaica Kingston 41,200 112.88
Japan Atsugi 35,600 97.53
Japan Camp Zama 35,600 97.53
Japan Chiba-Ken 35,600 97.53
Japan Fussa 35,600 97.53
Japan Gifu 74,300 203.56
Japan Haneda 35,600 97.53
Japan Kanagawa-Ken 35,600 97.53
Japan Komaki 74,300 203.56
Japan Machidi-Shi 35,600 97.53
Japan Nagoya 74,300 203.56
Japan Okinawa Prefecture 51,700 141.64
Japan Osaka-Kobe 90,664 248.39
Japan Sagamihara 35,600 97.53
Japan Saitama-Ken 35,600 97.53
Japan Sasebo 30,800 84.38
Japan Tachikawa 35,600 97.53
Japan Tokyo 83,500 228.77
Japan Tokyo-to 35,600 97.53
Japan Yokohama 45,700 125.21
Japan Yokosuka 41,500 113.70
Japan Yokota 36,400 99.73
Kazakhstan Almaty 48,000 131.51
Korea Camp Carroll 31,500 86.30
Korea Camp Colbern 55,200 151.23
Korea Camp Market 55,200 151.23
Korea Camp Mercer 55,200 151.23
Korea K–16 55,200 151.23
Korea Kimpo Airfield 55,200 151.23
Korea Munsan 33,900 92.88
Korea Osan AB 34,800 95.34
Korea Pyongtaek 34,500 94.52
Korea Seoul 55,200 151.23
Korea Suwon 55,200 151.23
Korea Taegu 33,100 90.68
Korea Tongduchon 31,900 87.40
Korea Uijongbu 32,700 89.59
Korea Waegwan 31,500 86.30
Korea All cities other than Ammo Depot #9, Camp Carroll, Camp Colbern, Camp Market, Camp Mercer, Changwon, Chinhae, Chunchon, K–16, Kimhae, Kimpo Airfield, Kunsun, Kwangju, Munsan, Osan AB, Pusan, Pyongtaek, Seoul, Suwon, Taegu, Tongduchon, Uijongbu, and Waegwan 31,900 87.40
Kuwait Kuwait City 64,400 176.44
Kuwait All cities other than Kuwait City 57,700 158.08
Luxembourg Luxembourg 42,700 116.99
Macedonia Skopje 35,400 96.99
Malaysia Kuala Lumpur 46,200 126.58
Malaysia All cities other than Kuala Lumpur 33,700 92.33
Malta Malta 55,100 150.96
Mexico Mazatlan 31,000 84.93
Mexico Merida 37,900 103.84
Mexico Mexico City 47,900 131.23
Mexico Monterrey 33,200 90.96
Mexico All cities other than Ciudad Juarez, Cuernavaca, Guadalajara, Hermosillo, Matamoros, Mazatlan, Merida, Metapa, Mexico City, Monterrey, Nogales, Nuevo Laredo, Reynosa, Tapachula, Tijuana, Tuxtla Gutierrez, and Veracruz 39,400 107.95
Mozambique Maputo 39,500 108.22
Namibia Windhoek 32,100 87.95
Netherlands Amsterdam 52,900 144.93
Netherlands Aruba 36,000 98.63
Netherlands Brunssum 37,300 102.19
Netherlands Eygelshoven 37,300 102.19
Netherlands Hague, The 62,200 170.41
Netherlands Heerlen 37,300 102.19
Netherlands Hoensbroek 37,300 102.19
Netherlands Hulsberg 37,300 102.19
Netherlands Kerkrade 37,300 102.19
Netherlands Landgraaf 37,300 102.19
Netherlands Maastricht 37,300 102.19
Netherlands Papendrecht 37,400 102.47
Netherlands Rotterdam 37,400 102.47
Netherlands Schaesburg 37,300 102.19
Netherlands Schinnen 37,300 102.19
Netherlands Schiphol 52,900 144.93
Netherlands Ypenburg 62,200 170.41
Netherlands All cities other than Amsterdam, Aruba, Brunssum, Coevorden, Eygelshoven, The Hague, Heerlen, Hoensbroek, Hulsberg, Kerkrade, Landgraaf, Maastricht, Margraten, Papendrecht, Rotterdam, Schaesburg, Schinnen, Schiphol, and Ypenburg. 37,000 101.37
Netherlands Antilles Curacao 45,800 125.48
New Zealand Auckland 35,700 97.81
New Zealand Christchurch 32,100 87.95
New Zealand Wellington 33,800 92.60
Nicaragua Managua 31,800 87.12
Nigeria Abuja 36,000 98.63
Norway Oslo 40,200 110.14
Norway Stavanger 34,200 93.70
Norway All cities other than Oslo and Stavanger. 34,200 93.70
Panama Panama City 35,500 97.26
Paraguay Asuncion 31,100 85.21
Peru Lima 39,100 107.12
Philippines Cavite 39,000 106.85
Philippines Manila 39,000 106.85
Portugal Alverca 47,700 130.68
Portugal Lisbon 47,700 130.68
Qatar Doha 36,264 99.35
Qatar All cities other than Doha 32,400 88.77
Russia Moscow 108,000 295.89
Russia Saint Petersburg 60,000 164.38
Russia Sakhalin Island 77,500 212.33
Russia Vladivostok 77,500 212.33
Russia Yekaterinburg 47,400 129.86
Rwanda Kigali 31,500 86.30
Saudi Arabia Jeddah 30,667 84.02
Saudi Arabia Riyadh 40,000 109.59
Singapore Singapore 83,000 227.40
South Africa Pretoria 39,300 107.67
Spain Barcelona 40,600 111.23
Spain Madrid 63,600 174.25
Spain Rota 38,800 106.30
Spain Valencia 36,500 100.00
Suriname Paramaribo 33,000 90.41
Switzerland Bern 66,200 181.37
Switzerland Geneva 95,200 260.82
Switzerland Zurich 39,219 107.45
Switzerland All cities other than Bern, Geneva and Zurich 32,900 90.14
Taiwan Taipei 46,188 126.54
Tanzania Dar Es Salaam 44,000 120.55
Thailand Bangkok 59,000 161.64
Trinidad and Tobago Port of Spain 54,500 149.32
Turkey Izmir-Cigli 31,600 86.58
Turkey Yamanlar 31,600 86.58
Ukraine Kiev 72,000 197.26
United Arab Emirates Abu Dhabi 49,687 136.13
United Arab Emirates Dubai 57,174 156.64
United Kingdom Basingstoke 41,099 112.60
United Kingdom Bath 41,000 112.33
United Kingdom Bracknell 62,100 170.14
United Kingdom Bristol 38,900 106.58
United Kingdom Brookwood 42,600 116.71
United Kingdom Cambridge 42,400 116.16
United Kingdom Caversham 73,800 202.19
United Kingdom Cheltenham 51,600 141.37
United Kingdom Croughton 43,300 118.63
United Kingdom Fairford 42,100 115.34
United Kingdom Farnborough 54,700 149.86
United Kingdom Felixstowe 40,900 112.05
United Kingdom Gibraltar 44,616 122.24
United Kingdom Harrogate 45,700 125.21
United Kingdom High Wycombe 62,100 170.14
United Kingdom Kemble 42,100 115.34
United Kingdom Lakenheath 54,400 149.04
United Kingdom Liverpool 38,300 104.93
United Kingdom London 85,300 233.70
United Kingdom Loudwater 67,300 184.38
United Kingdom Menwith Hill 45,700 125.21
United Kingdom Mildenhall 54,400 149.04
United Kingdom Oxfordshire 42,800 117.26
United Kingdom Plymouth 42,800 117.26
United Kingdom Portsmouth 42,800 117.26
United Kingdom Reading 62,100 170.14
United Kingdom Rochester 44,000 120.55
United Kingdom Samlesbury 42,600 116.71
United Kingdom Southampton 44,200 121.10
United Kingdom Surrey 48,402 132.61
United Kingdom Waterbeach 43,800 120.00
United Kingdom Wiltshire 40,700 111.51
United Kingdom All cities other than Basingstoke, Bath, Belfast, Birmingham, Bracknell, Bristol, Brookwood, Brough, Cambridge, Caversham, Chelmsford, Cheltenham, Chicksands, Croughton, Dunstable, Edinburgh, Edzell, Fairford, Farnborough, Felixstowe, Ft. Halstead, Gibraltar, Glenrothes, Greenham Common, Harrogate, High Wycombe, Hythe, Kemble, Lakenheath, Liverpool, London, Loudwater, Menwith Hill, Mildenhall, Nottingham, Oxfordshire, Plymouth, Portsmouth, Reading, Rochester, Samlesbury, Southampton, Surrey, Waterbeach, Welford, West Byfleet, and Wiltshire. 42,600 116.71
Venezuela Caracas 57,000 156.16
Vietnam Hanoi 46,800 128.22
Vietnam Ho Chi Minh City 42,000 115.07

SECTION 4. ELECTION TO APPLY 2015 ADJUSTED LIMITATIONS TO 2014 TAXABLE YEAR

For some locations, the limitation on housing expenses provided in section 3 of this notice may be higher than the limitation on housing expenses provided in the “Table of Adjusted Limitations for 2014” in Notice 2014–29. A qualified individual incurring housing expenses in such a location during 2014 may apply the adjusted limitation on housing expenses provided in section 3 of this notice in lieu of the amounts provided in the “Table of Adjusted Limitations for 2014” in Notice 2014–29 (and as set forth in the Instructions to Form 2555 (2014)).

Treasury and the IRS anticipate that future annual notices providing adjustments to housing expense limitations will make a similar election available to qualified individuals that incur housing expenses in the immediately preceding year. For example, when adjusted housing expense limitations for 2016 are issued, it is expected that taxpayers will be permitted to apply those adjusted limitations to the 2015 taxable year.

EFFECT ON OTHER DOCUMENTS

This notice supersedes Notice 2006–87, 2006–2 C.B. 766, Notice 2007–25, 2007–1 C.B. 760, Notice 2007–77, 2007–2 C.B. 735, Notice 2008–107, 2008–2 C.B. 1266, Notice 2010–27, 2010–15 I.R.B. 531, Notice 2011–8, 2011–8 I.R.B. 503, Notice 2012–19, 2012–10 I.R.B. 440, Notice 2013–31, 2013–21 I.R.B. 1099, and Notice 2014–29, 2014–18 I.R.B. 991.

EFFECTIVE DATE

This notice is effective for taxable years beginning on or after January 1, 2015. However, as provided in section 4, a taxpayer may elect to apply the 2015 adjusted housing limitations contained in section 3 of this notice to his or her taxable year beginning in 2014.

DRAFTING INFORMATION

The principal author of this notice is Joseph W. Vetting of the Office of Associate Chief Counsel (International). For further information regarding this notice contact Mr. Vetting at (202) 317-4960 (not a toll-free number).

Notice 2015–34

Application of the General Welfare Exclusion to Indian Tribal Government Programs That Provide Benefits to Tribal Members

PURPOSE

The Tribal General Welfare Exclusion Act of 2014 (the Act), Pub. L. No. 113–168, 128 Stat. 1883 (2014), added § 139E to the Internal Revenue Code. This notice provides guidance to taxpayers about the effect of the Act on Rev. Proc. 2014–35, 2014–26 I.R.B. 1110. Taxpayers may continue to rely on Rev. Proc. 2014–35, which provides safe harbors under which certain benefits provided under Indian tribal government programs may be excluded from income under the general welfare exclusion.

This notice also requests comments about the interpretation and application of § 139E.

BACKGROUND

Under § 61(a), except as otherwise provided in subtitle A, gross income means all income from whatever source derived. Indians are citizens subject to the payment of income taxes as are other citizens. Squire v. Capoeman, 351 U.S. 1, 6 (1956), 1956–1 C.B. 605, 607. The Internal Revenue Service (IRS) has consistently concluded, however, that certain payments made to or on behalf of individuals by governmental units under governmentally provided social benefit programs for the promotion of general welfare are not included in a recipient’s gross income (general welfare exclusion). To qualify under the general welfare exclusion the payments must (1) be made pursuant to a governmental program; (2) be for the promotion of general welfare (that is, based on need); and (3) not represent compensation for services.

Rev. Proc. 2014–35 provides safe harbors under which the IRS will conclusively presume that the need requirement of the general welfare exclusion is met for benefits provided under Indian tribal government programs described in section 5.02 or 5.03 of the revenue procedure, and will not assert that benefits provided under programs described in section 5.03 of the revenue procedure represent compensation for services.

New § 139E(a) provides that gross income does not include the value of any Indian general welfare benefit. Section 139E(b) defines “Indian general welfare benefit” as any payment made or service provided to or on behalf of a member of an Indian tribe (or a spouse or dependent of a member) under an Indian tribal government program but only if (1) the program is administered under specified guidelines and does not discriminate in favor of members of the governing body of the tribe; and (2) the benefits provided under the program are available to any tribal member who meets the guidelines, are for the promotion of general welfare, are not lavish or extravagant, and are not compensation for services.

Section 139E(c)(3) provides that the Secretary shall, in consultation with the Tribal Advisory Committee (established under section 3(a) of the Act), create guidelines for what constitutes lavish or extravagant benefits in the context of Indian tribal government programs.

Section 139E(c)(4) provides that an Indian tribal government program may be established by tribal custom or government practice.

Section 139E(c)(5) provides that any items of cultural significance, reimbursement of costs, or cash honoraria for participation in cultural or ceremonial activities for the transmission of tribal culture are not treated as compensation for services.

APPLICATION

Section 139E codifies (but does not supplant) the general welfare exclusion for certain benefits provided under Indian tribal government programs. Compare Rev. Rul. 2003–12, 2003–1 C.B. 283 (§ 139(b)(4) codifies but does not supplant the general welfare exclusion for certain governmental disaster relief payments). Taxpayers may continue to rely on Rev. Proc. 2014–35, which is broader than § 139E in some respects, and which provides certainty that the need requirement is satisfied for the benefits described in section 5.02 or 5.03 of the revenue procedure and that the benefits described in section 5.03 of the revenue procedure are not compensation for services.

Other exclusions from income, such as § 139D (Indian health care benefits), continue to apply to benefits provided under Indian tribal governmental programs independently of whether the benefits qualify for exclusion under § 139E or the general welfare exclusion.

REQUEST FOR COMMENTS

The Treasury Department and the IRS request comments on the following issues arising under § 139E that may be addressed in future published guidance:

(1) What guidelines would be helpful to Indian tribal governments in determining whether benefits provided under governmental programs are lavish or extravagant?

(2) What tribal customs or government practices may establish an Indian tribal government program administered through specific guidelines under § 139E(b)(1) and § 139E(c)(4)? How may programs established by tribal custom or government practice be identified?

(3) How should items of cultural significance, cash honoraria, and cultural or ceremonial activities for the transmission of tribal culture under § 139E(c)(5) be defined?

The Treasury Department and the IRS also invite comments on other issues pertaining to § 139E or other provisions of the Act.

Comments may be submitted in writing on or before October 14, 2015. Comments should be mailed to Internal Revenue Service, CC:PA:LPD:PR (Notice 2015–34), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044, or sent electronically to Notice.Comments@irscounsel.treas.gov. Please include “Notice 2015–34” in the subject line of any electronic communications. Alternatively, comments may be hand delivered Monday through Friday between the hours of 8:00 a.m. and 4:00 p.m. to CC:PA:LPD:PR (Notice 2015–34), Courier’s Desk, Internal Revenue Service, 1111 Constitution Ave., NW, Washington, DC. All comments will be available for public inspection and copying.

DRAFTING INFORMATION

The principal author of this notice is Sheldon Iskow of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this notice, please contact Mr. Iskow at (202) 317-4718 (not a toll-free number).

Notice 2015–35

IRC Section 5000C – Qualified Income Tax Treaty Countries

SECTION 1. OVERVIEW

Section 5000C, added to the Internal Revenue Code by section 301 of the James Zadroga 9/11 Health and Compensation Act of 2010, Public Law 111–347 (124 Stat. 3623) (the “Act”), imposes on any foreign person that receives a specified Federal procurement payment a tax equal to 2 percent of the amount of the payment. Section 5000C(b) defines a specified Federal procurement payment as any payment made to a foreign person pursuant to a procurement contract with the Government of the United States (“U.S. government”) entered into on and after January 2, 2011, to provide goods or services if the goods are manufactured or produced in, or the services are provided in, any country that is not a party to an international procurement agreement with the United States.

Section 301(c) of the Act requires that section 5000C be applied in a manner consistent with the United States’ obligations under international agreements. Accordingly, section 5000C will not be applied if the payment is made to a foreign person entitled to relief from the tax imposed under section 5000C pursuant to an international agreement with the United States, including relief pursuant to a nondiscrimination provision of a qualified income tax treaty when the foreign person is entitled to the benefit of that provision.

A “qualified income tax treaty” means a U.S. income tax treaty in force that contains a nondiscrimination article that applies to the tax imposed by section 5000C and prohibits taxation that is more burdensome on a foreign national than on a U.S. national (or in the case of certain income tax treaties, taxation that is more burdensome on a foreign citizen than a U.S. citizen), regardless of residence. A foreign person that is entitled to relief from tax under section 5000C pursuant to a qualified income tax treaty is exempt from the tax under section 5000C, regardless of whether the payment it receives is for goods manufactured or produced, or for services provided, in a country that is not a party to an international procurement agreement with the United States.

To assist both the U.S. government and foreign persons in determining whether the tax shall be imposed under section 5000C and the regulations thereunder, the Appendices to this notice identify all “qualified income tax treaties” as of the date of publication of this notice.

SECTION 2. EXPLANATION OF TREATY LISTS IN APPENDIX A AND B

U.S. income tax treaties are bilateral agreements that eliminate double taxation on cross-border investments and activities of residents of the two contracting states. These agreements also generally prevent discriminatory taxation. In general, nondiscrimination articles include a provision that prevents taxation that is more burdensome on foreign nationals than U.S. nationals, where nationality is the sole basis for the more burdensome treatment (“the nationality provision”). The tax imposed under section 5000C applies only to specified Federal procurement payments made to foreign persons, regardless of their residence, and not U.S. persons. Therefore, in general, the tax imposed under section 5000C constitutes taxation more burdensome on foreign nationals than U.S. nationals. Thus, depending on the particular terms of the nondiscrimination provision in an income tax treaty, the tax may not be imposed on nationals who benefit from this protection.

Scope of persons covered by the nationality provision

The definition of national in U.S. income tax treaties generally includes citizens or nationals of a contracting state as well as legal persons, such as corporations, whose status as such is derived from the laws of that country. See Article 3(1)(j) of the 2006 U.S. Model Tax Treaty. There is no requirement that the legal person be a taxable entity or that the national be treated as a resident of that country under its treaty with the United States. In addition, there is no requirement that the national satisfy the limitation on benefits article, if any, in the treaty between the national’s country of residence and the United States. Some treaties apply only to nationals who are natural persons (that is, individuals) and not entities. Other treaties apply only to natural persons who are also residents of the United States. The tax imposed by section 5000C would not apply to payments to nationals resident in the United States.

Scope of taxes covered

Not all treaty nondiscrimination articles cover taxes of every kind and description, such as the tax imposed by section 5000C. Some apply only to federal income taxes, in which case, the article would not cover the tax imposed under section 5000C.

Appendix A provides a list of qualified income tax treaties that exempt all nationals of that country from the tax imposed under section 5000C. Appendix B provides a list of qualified income tax treaties that exempt only individual nationals of that treaty country.

SECTION 3. EFFECTIVE DATE

This notice is effective for all payments received pursuant to specified Federal procurement contracts entered into on and after January 2, 2011. The list of qualified income tax treaties will be updated as necessary in subsequent IRS Forms, Instructions, Publications or other media (including electronic media).

SECTION 4. CONTACT INFORMATION

The principal author of this notice is Rosy Lor of the Office of Associate Chief Counsel (International). For further information regarding this notice contact Rosy Lor at (202) 317-6933 (not a toll-free number).

APPENDIX A (Complete exemption for all nationals)

The following qualified income tax treaties cover all nationals of the treaty country and exempt all such nationals from the tax imposed by section 5000C:

Austria Bangladesh Belgium Bulgaria Canada
Czech Republic Denmark Estonia Finland Germany
Hungary Iceland Italy Jamaica Japan
Latvia Lithuania Luxembourg Malta Mexico
Netherlands Portugal Slovak Republic Slovenia South Africa
Spain Sri Lanka Sweden Switzerland Turkey
United Kingdom Venezuela

APPENDIX B (Exemption only for individual nationals)

The following qualified income tax treaties cover only individual nationals of the treaty country and exempt all such individual nationals from the tax imposed by section 5000C:

Cyprus Israel Kazakhstan Russia Ukraine

Rev. Rul. 2015–8

This revenue ruling provides various prescribed rates for federal income tax purposes for May 2015 (the current month). Table 1 contains the short-term, mid-term, and long-term applicable federal rates (AFR) for the current month for purposes of section 1274(d) of the Internal Revenue Code. Table 2 contains the short-term, mid-term, and long-term adjusted applicable federal rates (adjusted AFR) for the current month for purposes of section 1288(b). Table 3 sets forth the adjusted federal long-term rate and the long-term tax-exempt rate described in section 382(f). Table 4 contains the appropriate percentages for determining the low-income housing credit described in section 42(b)(1) for buildings placed in service during the current month. However, under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July 30, 2008, with respect to housing credit dollar amount allocations made before January 1, 2015 shall not be less than 9%.

Finally,Table 5 contains the federal rate for determining the present value of an annuity, an interest for life or for a term of years, or a remainder or a reversionary interest for purposes of section 7520.

REV. RUL. 2015–8 TABLE 1
Applicable Federal Rates (AFR) for May 2015
Period for Compounding
Annual Semiannual Quarterly Monthly
Short-term
AFR .43% .43% .43% .43%
110% AFR .47% .47% .47% .47%
120% AFR .52% .52% .52% .52%
130% AFR .56% .56% .56% .56%
Mid-term
AFR 1.53% 1.52% 1.52% 1.52%
110% AFR 1.68% 1.67% 1.67% 1.66%
120% AFR 1.83% 1.82% 1.82% 1.81%
130% AFR 1.99% 1.98% 1.98% 1.97%
150% AFR 2.29% 2.28% 2.27% 2.27%
175% AFR 2.68% 2.66% 2.65% 2.65%
Long-term
AFR 2.30% 2.29% 2.28% 2.28%
110% AFR 2.54% 2.52% 2.51% 2.51%
120% AFR 2.77% 2.75% 2.74% 2.73%
130% AFR 3.00% 2.98% 2.97% 2.96%
REV. RUL. 2015–8 TABLE 2
Adjusted AFR for May 2015
Period for Compounding
Annual Semiannual Quarterly Monthly
Short-term adjusted AFR .43% .43% .43% .43%
Mid-term adjusted AFR 1.43% 1.42% 1.42% 1.42%
Long-term adjusted AFR 2.30% 2.29% 2.28% 2.28%
REV. RUL. 2015–8 TABLE 3
Rates Under Section 382 for May 2015
Adjusted federal long-term rate for the current month 2.30%
Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal long-term rates for the current month and the prior two months.) 2.47%
REV. RUL. 2015–8 TABLE 4
Appropriate Percentages Under Section 42(b)(1) for May 2015
Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July 30, 2008, with respect to housing credit dollar amount allocations made before January 1, 2015, shall not be less than 9%.
Appropriate percentage for the 70% present value loW–income housing credit 7.44%
Appropriate percentage for the 30% present value loW–income housing credit 3.19%
REV. RUL. 2015–8 TABLE 5
Rate Under Section 7520 for May 2015
Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest 1.8%

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 2014–27 through 2014–52 is in Internal Revenue Bulletin 2014–52, dated December 28, 2014.

Bulletin 2015–1 through 2015–18

Announcements:

Article Issue Link Page
2015-1 2015-11 I.R.B. 2015-11 758
2015-2 2015-3 I.R.B. 2015-3 324
2015-3 2015-3 I.R.B. 2015-3 328
2015-4 2015-5 I.R.B. 2015-5 565
2015-5 2015-7 I.R.B. 2015-7 602
2015-6 2015-8 I.R.B. 2015-8 685
2015-7 2015-13 I.R.B. 2015-13 823
2015-8 2015-9 I.R.B. 2015-9 698
2015-10 2015-11 I.R.B. 2015-11 758
2015-11 2015-15 I.R.B. 2015-15 883
2015-12 2015-12 I.R.B. 2015-12 770
2015-13 2015-15 I.R.B. 2015-15 908


Proposed Regulations:

Article Issue Link Page
REG-109187-11 2015-2 I.R.B. 2015-2 277
REG-132751-14 2015-2 I.R.B. 2015-2 279
REG-145878-14 2015-2 I.R.B. 2015-2 290
REG-153656-3 2015-5 I.R.B. 2015-5 566
REG-102648-15 2015-10 I.R.B. 2015-10 745
REG-136018-13 2015-11 I.R.B. 2015-11 759
REG-143416-14 2015-11 I.R.B. 2015-11 757
REG-100400-14 2015-12 I.R.B. 2015-12 779
REG-132253-11 2015-12 I.R.B. 2015-12 771
REG-143040-11 2015-13 I.R.B. 2015-13 827
REG-133489-13 2015-16 I.R.B. 2015-16 926


Notices:

Article Issue Link Page
2015-1 2015-2 I.R.B. 2015-2 249
2015-2 2015-4 I.R.B. 2015-4 334
2015-3 2015-6 I.R.B. 2015-6 583
2015-4 2015-5 I.R.B. 2015-5 407
2015-5 2015-5 I.R.B. 2015-5 408
2015-6 2015-5 I.R.B. 2015-5 412
2015-7 2015-6 I.R.B. 2015-6 585
2015-8 2015-6 I.R.B. 2015-6 589
2015-9 2015-6 I.R.B. 2015-6 590
2015-11 2015-8 I.R.B. 2015-8 618
2015-15 2015-9 I.R.B. 2015-9 687
2015-12 2015-8 I.R.B. 2015-8 700
2015-13 2015-10 I.R.B. 2015-10 722
2015-14 2015-10 I.R.B. 2015-10 722
2015-16 2015-10 I.R.B. 2015-10 732
2015-17 2015-14 I.R.B. 2015-14 845
2015-19 2015-9 I.R.B. 2015-9 690
2015-20 2015-11 I.R.B. 2015-11 754
2015-18 2015-12 I.R.B. 2015-12 765
2015-21 2015-12 I.R.B. 2015-12 765
2015-22 2015-12 I.R.B. 2015-12 768
2015-23 2015-12 I.R.B. 2015-12 769
2015-24 2015-13 I.R.B. 2015-13 811
2015-25 2015-13 I.R.B. 2015-13 814
2015-26 2015-13 I.R.B. 2015-13 814
2015-27 2015-13 I.R.B. 2015-13 816
2015-28 2015-14 I.R.B. 2015-14 848
2015-29 2015-15 I.R.B. 2015-15 873
2015-30 2015-17 I.R.B. 2015-17 928
2015-31 2015-17 I.R.B. 2015-17 929
2015-33 2015-18 I.R.B. 2015-18 934
2015-34 2015-18 I.R.B. 2015-18 942
2015-35 2015-18 I.R.B. 2015-18 943


Revenue Procedures:

Article Issue Link Page
2015-1 2015-1 I.R.B. 2015-1 1
2015-2 2015-1 I.R.B. 2015-1 105
2015-3 2015-1 I.R.B. 2015-1 129
2015-4 2015-1 I.R.B. 2015-1 144
2015-5 2015-1 I.R.B. 2015-1 186
2015-6 2015-1 I.R.B. 2015-1 194
2015-7 2015-1 I.R.B. 2015-1 231
2015-8 2015-1 I.R.B. 2015-1 235
2015-9 2015-2 I.R.B. 2015-2 249
2015-10 2015-2 I.R.B. 2015-2 261
2015-12 2015-2 I.R.B. 2015-2 265
2015-13 2015-5 I.R.B. 2015-5 419
2015-14 2015-5 I.R.B. 2015-5 450
2015-15 2015-5 I.R.B. 2015-5 564
2015-16 2015-7 I.R.B. 2015-7 596
2015-17 2015-7 I.R.B. 2015-7 599
2015-18 2015-8 I.R.B. 2015-8 642
2015-19 2015-8 I.R.B. 2015-8 678
2015-20 2015-9 I.R.B. 2015-9 694
2015-21 2015-13 I.R.B. 2015-13 817
2015-22 2015-11 I.R.B. 2015-11 754
2015-23 2015-13 I.R.B. 2015-13 820
2015-24 2015-13 I.R.B. 2015-13 822
2015-25 2015-14 I.R.B. 2015-14 848
2015-26 2015-15 I.R.B. 2015-15 875
2015-27 2015-16 I.R.B. 2015-16 914
2015-28 2015-16 I.R.B. 2015-16 920
2015-29 2015-15 I.R.B. 2015-15 882


Revenue Rulings:

Article Issue Link Page
2015-1 2015-4 I.R.B. 2015-4 331
2015-2 2015-3 I.R.B. 2015-3 321
2015-3 2015-6 I.R.B. 2015-6 580
2015-4 2015-10 I.R.B. 2015-10 743
2015-5 2015-13 I.R.B. 2015-13 788
2015-6 2015-13 I.R.B. 2015-13 801
2015-7 2015-14 I.R.B. 2015-14 849
2015-8 2015-18 I.R.B. 2015-18 945


Treasury Decisions:

Article Issue Link Page
9707 2015-2 I.R.B. 2015-2 247
9708 2015-5 I.R.B. 2015-5 337
9709 2015-7 I.R.B. 2015-7 593
9710 2015-8 I.R.B. 2015-8 603
9711 2015-11 I.R.B. 2015-11 748
9712 2015-11 I.R.B. 2015-11 750
9713 2015-13 I.R.B. 2015-13 802
9714 2015-14 I.R.B. 2015-14 831
9715 2015-15 I.R.B. 2015-15 851
9716 2015-15 I.R.B. 2015-15 863
9717 2015-16 I.R.B. 2015-16 910
9718 2015-15 I.R.B. 2015-15 866


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 2014–27 through 2014–52 is in Internal Revenue Bulletin 2014–52, dated December 28, 2014.

Bulletin 2015–1 through 2015–18

Announcements:

Old Article Action New Article Issue Link Page
2010-3 Amplified by Ann. 2015-3 2015-3 I.R.B. 2015-3 328


Revenue Procedures:

Old Article Action New Article Issue Link Page
2014-01 Superseded by Rev. Proc. 2015-01 2015-01 I.R.B. 2015-1 1
2014-02 Superseded by Rev. Proc. 2015-02 2015-01 I.R.B. 2015-1 105
2014-03 Superseded by Rev. Proc. 2015-03 2015-01 I.R.B. 2015-1 129
2014-04 Superseded by Rev. Proc. 2015-04 2015-01 I.R.B. 2015-1 144
2014-05 Superseded by Rev. Proc. 2015-05 2015-01 I.R.B. 2015-1 186
2014-06 Superseded by Rev. Proc. 2015-06 2015-01 I.R.B. 2015-1 194
2014-07 Superseded by Rev. Proc. 2015-07 2015-01 I.R.B. 2015-1 231
2014-08 Superseded by Rev. Proc. 2015-08 2015-01 I.R.B. 2015-1 235
2014-10 Superseded by Rev. Proc. 2015-10 2015-2 I.R.B. 2015-2 261
2003-63 Superseded by Rev. Proc. 2015-12 2015-2 I.R.B. 2015-2 265
2011-14 Modified by Rev. Proc. 2015-12 2015-2 I.R.B. 2015-2 265
2011-14 Modified by Rev. Proc. 2015-13 2015-5 I.R.B. 2015-5 419
2011-14 Amplified by Rev. Proc. 2015-13 2015-5 I.R.B. 2015-5 419
2011-14 Clarified by Rev. Proc. 2015-13 2015-5 I.R.B. 2015-5 419
1997-27 Clarified by Rev. Proc. 2015-13 2015-5 I.R.B. 2015-5 419
1997-27 Modified by Rev. Proc. 2015-13 2015-5 I.R.B. 2015-5 419
2012-11 Superseded by Rev. Proc. 2015-17 2015-7 I.R.B. 2015-7 599
2015-9 Modified by Rev. Proc. 2015-17 2015-7 I.R.B. 2015-7 599
2015-14 Modified by Rev. Proc. 2015-20 2015-9 I.R.B. 2015-9 694
2013-22 Modified by Rev. Proc. 2015-22 2015-11 I.R.B. 2015-11 754
2015-8 Modified by Rev. Proc. 2015-22 2015-11 I.R.B. 2015-11 754
2014-59 Modified by Rev. Proc. 2015-24 2015-13 I.R.B. 2015-13 822
2002-43 Modified by Rev. Proc. 2015-26 2015-15 I.R.B. 2015-15 875
2002-43 Obsoleted by Rev. Proc. 2015-26 2015-15 I.R.B. 2015-15 875


Revenue Rulings:

Old Article Action New Article Issue Link Page
92-19 Supplemented by Rev. Rul. 2015-02 2015-3 I.R.B. 2015-3 321


Notices:

Old Article Action New Article Issue Link Page
2013-01 Modified by Notice 2015-20 2015-11 I.R.B. 2014-11 754
2013-01 Superseded by Notice 2015-20 2015-11 I.R.B. 2014-11 754
2014-24 Obsoleted by Notice 2015-29 2015-15 I.R.B. 2014-15 882


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/.

We Welcome Comments About the Internal Revenue Bulletin

If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page (www.irs.gov) or write to the

Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave. NW, IR-6230 Washington, DC 20224.