INCOME TAX—Cont.

Exceptions to loss transaction filter (RP 11) 2, 269 Extension of the effective date of Rev. Proc. 2013–14 (RP 19)

11, 648 Failure to file gain agreement and other required filings

(REG–140649–11) 12, 666 Forms:

W-2 and W-3 (RP 18) 8, 503 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G, requirements for filing electronically, correction (Ann 3) 2, 271 Guidance to tax return preparers consents to disclose and con sents to use tax return information in the Form 1040 series, update to Rev. Proc. 2008–35 (TD 9608) 3, 275 ; (RP 14) 3, 283 Gross income, per capita payments from proceeds of settlements

of Indian tribal trust cases (Notice 1) 3, 281 Information reporting:

Mortgage assistance program (Notice 7) 6, 477 By domestic entities under section 6083D (Notice 10) 8, 503 Insurance companies:

Interest rate tables (RR 4) 9, 520 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

January 2013 (RR 1) 2, 252 February 2013 (RR 3) 8, 500 March 2013 (RR 7) 11, 608 Rates:

Underpayments and overpayments, quarter beginning:

April 1, 2013 (RR 6) 13, 701 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 113 Associate Chief Counsel (International ) (RP 7) 1, 233 And information letters issued by Associate Offices, determi nation letters issued by Operating Divisions (RP 1) 1, 1 ; correction (Ann 9) 3, 441 Minimum essential coverage, shared responsibility payment for

not maintaining (REG–148500–12) 13, 716 Mortgage assistance programs, income exclusion, safe harbor

deduction method (Notice 7) 6, 477 Noncompensatory partnership options (TD 9612) 13, 678 Paper copies of the Internal Revenue Bulletin, elimination of the

Cumulative Bulletin (Ann 12) 11, 651 Premium tax credit eligibility, affordability of employer-spon sored coverage for related individuals (TD 9611) 13, 699 Proposed regulations:

26 CFR 1.171–2, amended; bond premiums carryforwards (REG–140437–12) 12, 676 26 CFR 1.367(a)–3, amended; 1.367(a)–8, amended; 1.367–2, amended; 1.6038B–1, amended; failure to file gain recognition agreements and other required filings (REG–140649–11) 12, 666

March 25, 2013 v 2013–13 I.R.B.