INCOME TAX

Rev. Rul. 2013–1, page 252. 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 January 2013.

Rev. Proc. 2013–11, page 269. This procedure provides exceptions under section 6011 of the Code to the loss transaction filter, which is a reportable transaction under Regulations section 1.6011–4(b)(5). Rev. Proc. 2004–66 modified and superseded.

Announcement 2013–2, page 271. Announcement of results of the 2011–2012 allocation round of the Qualifying Advanced Coal Project Program. This announcement discloses the results of the 2011–12 allocation round, which is the final allocation round under the second phase of the qualifying advanced coal project program of section 48A of the Code.