INCOME TAX

Rev. Rul. 2013–3, page 500. 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 February 2013.

Notice 2013–10, page 503. This notice provides guidance to certain domestic entities concerning the first taxable year they must report specified foreign financial assets under section 6038D of the Code. Reporting by domestic entities will not be required before the date specified by final regulations, which will not be earlier than taxable years beginning after December 31, 2012.

Rev. Proc. 2013–18, page 503. General rules and specifications for substitute Forms W–2 and W–3. This procedure provides specifications for the W–3 red-ink and W–2 black-and-white substitute forms for the 2012 revision. This procedure will be reproduced as the next revision of Publication 1141. Rev. Proc. 2011–62 superseded.