INCOME TAX—Cont.

Awards for information relating to detecting underpayments of tax or violations of the Internal Revenue laws (REG–141066–09) 3, 289 ; hearing (Ann 20) 14, 761 Bonds:

Premiums carryforwards (REG–140437–12) 7, Qualified Zone Academy Bonds limitation for years 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 Capitalization of plants with a preproductive period in excess of

2 years (Notice 18) 14, 742 ; (RP 20) 14, 744 Cost-of-living adjustments for inflation for 2013 (RP 15) 5, 444 Corporations:

Certain outbound property transfers by domestic corpora tions; certain stock distributions by domestic corporations (TD 9614) 17, 947 Coverage of certain preventive services under the ACA

(REG–120391–10)18, 1005 Credits:

Low-income housing (Notice 15) 14, 739 Qualifying Advanced Energy Project Credit Program – Phase

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

9603. 3, 273 Depreciation deduction, 2013 Automobile inflation adjustments

(RP 21) 12, 660 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 26) 16, 940 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 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 Foreign earned income exclusion (RP 23) 17, 978 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

2013–18 I.R.B. v April 29, 2013