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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2013-5 · 2026-10-03 edition · updated 2026-10-04 · United States

SECTION 2. 2013 ADJUSTED ITEMS

Code Section

.01 Tax Rate Tables 1(a)-(e)

.02 Adoption Credit 23

.03 Child Tax Credit 24

.04 Hope Scholarship and Lifetime Learning Credits 25A

.05 Earned Income Credit 32

.06 Exemption Amounts for Alternative Minimum Tax 55

.07 Standard Deduction 63

.08 Overall Limitation on Itemized Deductions 68

.09 Qualified Transportation Fringe Benefit 132(f)

.10 Adoption Assistance Programs 137

.11 Personal Exemption 151

.12 Interest on Education Loans 221

.13 Unified Credit Against Estate Tax 2010

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▸Contents — Internal Revenue Bulletin 2013-5

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