SECTION 2. CHANGES

SECTION 3. 2013 ADJUSTED ITEMS

Form W–8 or documentary evidence establishing the payee’s non-U.S. status and the PSE does not know that the payee is a U.S. person. For purposes of section 6050W, an account is maintained outside the United States if it is maintained at an office or branch of a financial institution at any location outside the United States and outside the territories of the United States.

DRAFTING INFORMATION

The principal author of this notice is Danielle Nishida of the Office of Associate Chief Counsel (International). For further

.01 Unearned Income of Minor Children Taxed as if Parent’s Income (“Kiddie Tax”) 1(g)

.02 Rehabilitation Expenditures Treated as Separate New Building 42(e)

.03 Low-Income Housing Credit 42(h)

.04 Alternative Minimum Tax Exemption for a Child Subject to the “Kiddie Tax” 59(j)

.05 Transportation Mainline Pipeline Construction Industry Optional Expense Substantiation Rules for Payments to Employees under Accountable Plans

62(c)

.06 Income from United States Savings Bonds for Taxpayers Who Pay Qualified Higher Education Expenses 135

.07 Private Activity Bonds Volume Cap 146(d)

.08 Loan Limits on Agricultural Bonds 147(c)(2)

.09 General Arbitrage Rebate Rules 148(f)

.10 Safe Harbor Rules for Broker Commissions on Guaranteed Investment Contracts or Investments Purchased for a Yield Restricted Defeasance Escrow

148

.11 Eligible Long-Term Care Premiums 213(d)(10)

.12 Medical Savings Accounts 220

.13 Treatment of Dues Paid to Agricultural or Horticultural Organizations 512(d)

.14 Insubstantial Benefit Limitations for Contributions Associated With Charitable Fund-Raising Campaigns 513(h)

.15 Expatriation to Avoid Tax 877

.16 Tax Responsibilities of Expatriation 877A

.17 Foreign Earned Income Exclusion 911

.18 Valuation of Qualified Real Property in Decedent’s Gross Estate 2032A

.19 Annual Exclusion for Gifts 2503; 2523

.20 Tax on Arrow Shafts 4161

.21 Passenger Air Transportation Excise Tax 4261

.22 Reporting Exception for Certain Exempt Organizations with Nondeductible Lobbying Expenditures 6033(e)(3)

2012–45 I.R.B. 539 November 5, 2012

.23 Notice of Large Gifts Received from Foreign Persons 6039F

.24 Persons Against Whom a Federal Tax Lien Is Not Valid 6323

.25 Property Exempt from Levy 6334

.26 Interest on a Certain Portion of the Estate Tax Payable in Installments 6601(j)

.27 Attorney Fee Awards 7430

.28 Periodic Payments Received under Qualified Long-Term Care Insurance Contracts or under Certain Life Insurance Contracts