INCOME TAX—Cont. — Internal Revenue Bulletin 2013-18

Inflation adjustment factor and phase-out amount for the noncon ventional source fuel credit (Notice 25) 17, 978 Information reporting:

Mortgage assistance program (Notice 7) 6, 308 By domestic entities under section 6083D (Notice 10) 8, 311 By foreign financial institutions and withholding on payments

to foreign financial institutions and other foreign entities (TD 9610) 15, 765 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 April 2013 (RR 9) 15, 764 Rates:

Underpayments and overpayments, quarter beginning:

April 1, 2013 (RR 6) 13, 701 Internal Revenue Bulletin: proposal to eliminate the Index Sys tem (Ann 22) 17, 981 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 Maximum vehicle values for which the special valuation rules of

Reg. 1.61–21(d) and (e) may be used in 2013 (Notice 27)18, 985 Mortgage assistance programs, income exclusion, safe harbor

deduction method (Notice 7) 6, 477 Noncompensatory partnership options (TD 9612) 13, 678 ; cor rection (Ann 28) 17, 982 Paper copies of the Internal Revenue Bulletin elimination of the

Cumulative Bulletin (Ann 12) 11, 651 Penalty relief for delayed 2012 Forms (Notice 24) 16, 909 Per capita payments from proceeds or settlements of Indian tribal

trust cases (Notice 16) 14, 740 Postponement of deadline for section 165(i) election for Hurri cane Sandy losses (Notice 21) 15, 903 Proposed regulations:

26 CFR 1.171–2, amended; bond premiums carryforwards (REG–140437–12) 7, 26 CFR 1.761–3, amended; 1.1234–3, amended; treatment of grantor of an option on a partnership interest (REG–106918–08) 13, 714 26 CFR 1.5000A–0 thru –5, added; shared responsibility payment for not maintaining minimum essential coverage (REG–148500–12) 13, 716 26 CFR 1.6042–4, amended; 1.6043–4, amended; 1.6044–5, amended; 1.6045–2 thru 5, amended; 1.6049–6, amended;