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Abbreviations›Rev. Rul. 2013-4, 2013-9 I.R.B. 520

INCOME TAX

Internal Revenue Bulletin 2013-13 · 2026-10-03 edition · updated 2026-10-04 · United States

Adjusted applicable Federal rates under section 1288, changes in

method of determination (Notice 4) 9, 527 Applicability of de minimis partner rule (TD 9607) 6, 469 Application of section 172(h) including consolidated groups,

correction (Ann 6) 3, 307 Awards for information relating to detecting underpayments of tax or violations of the Internal Revenue laws (REG–141066–09) 3, 289 Bonds:

Premiums carryforwards (REG–140437–12) 12, 676 Qualified Zone Academy Bonds limitation for year 2012 and

2013 (Notice 3) 7, 484 Qualified exempt facility bonds and qualified residential

rental projects (Notice 9) 9, 529 Business use of home, optional safe harbor method for expenses

(RP 13) 6, 478 Cost-of-living adjustments for inflation for 2013 (RP 15) 5, 444 Credits:

Qualifying Advanced Energy Project Credit Program – Phase

II Program (Notice 12) 10, 543 Deductions for qualified film and television production costs (TD

  1. 3, 273 Depreciation deduction, 2013 automobile inflation adjustments

(RP 21) 12, 660 Dual-Use property request for comments (Notice 13) 12, 659 Elimination of the Cumulative Bulletin after volume 2008–2

(Ann 12) 11, 651 E-signature standards (Ann 8) 4, 440 Estimated tax penalty relief for farmers and fishermen (Notice 5)

9, 529 Examination of returns and claims for return, credit, or abate ments, determination of correct tax liability (RP 16) 7, 488

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▸Contents — Internal Revenue Bulletin 2013-13
Internal Revenue Bulletin 2013-13

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