INCOME TAX—Cont.

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 1) 3, 281 ; (Notice 16) 14, 740 Postponement of deadline for section 165(i) election for Hurri cane Sandy losses (Notice 21) 15, 903 Proportional method for accruing original issue discount on pools

of credit card receivables (RP 26) 22, 1160 Proposed regulations:

26 CFR 1.162–31, added (REG–106796–12) 22, 1164 26 CFR 1.171–2, amended; bond premiums carryforwards (REG–140437–12) 12, 676 26 CFR 1.367(a)–3T revised; 1.367(a)–6T revised; 1.1248(f)–3T added; 1.6038B-1T revised (REG–132702–10) 19, 1042 26 CFR 1.501(r)–0, amended; 1.501(r)–1 amended; 1.501(r)–2 added; 1.501(r)–3 added; 1.501(r)–7 amended; 1.6012–2, amended; 1.6012–3, amended; 1.6033–2, amended; 53.4959–1, added; community health needs assessments for charitable hospitals (REG–106499–12) 21, 1111 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; 1.6050A–1, amended; 1.6050E–1, amended; 1.6050N–1, amended; 1.6050P–1, amended; 1.6050S–1, –3, amended; 301.6109–4, added; truncated taxpayer identification numbers (REG–148873–09) 7, 494 26 CFR 301.7623–1, revised; 301.7623–2 thru –4, added; 301.6103(h)(4)–1, added; awards for information relating to detecting underpayments of tax or violations of the Internal Revenue laws (REG–141066–09) 3, 289

2013–22 I.R.B. vii May 28, 2013