This Week's Internal Revenue Bulletin
2013-23 IRB 1
- Institutional AuthorsInternal Revenue Service
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2013-13264
- Tax Analysts Electronic Citation2013 TNT 106-22
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
T.D. 9618
, page 1194. This final regulation extends the period for submission to the IRS of taxpayer authorizations permitting disclosure of returns and return information to third-party designees. Notice 2010-8 is obsolete as of May 7, 2013. REG-125398-12 , page 1199. Proposed regulations provide rules under section 36B of the Code relating to the health insurance premium tax credit, enacted by section 1401 of the Affordable Care Act, including rules for determining whether an eligible employer-sponsored plan provides minimum value.
Notice 2013-34 , page 1198. Credit for Carbon Dioxide Sequestration; 2013 Section 45Q Inflation Adjustment Factor. This notice publishes the inflation adjustment factor for the carbon dioxide (CO2) sequestration credit under § 45Q for calendar year 2013.
ADMINISTRATIVE
T.D. 9617
, page 1195. These final regulations provide rules requiring any person assigned an employer identification number (EIN) to provide updated information to the IRS in the manner and frequency prescribed by forms, instructions, or other appropriate guidance. Announcements of Disbarments and Suspensions begin on page 1207.
- Institutional AuthorsInternal Revenue Service
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2013-13264
- Tax Analysts Electronic Citation2013 TNT 106-22
