INCOME TAX

Action on decision: Wilson v. Commissioner, 705 F.3rd 980 (9th

Cir. 2013), aff’g T.C. Memo. 2010–134, (AOD) 25 Adjusted applicable Federal rates under section 1288, changes in

method of determination (Notice 4) 9, 527 Advance pricing and mutual agreement program (Ann 17) 16,

911 Allocation of research credit to members of controlled groups

(Notice 20) 15, 902 American Jobs Creation Act modifications to section 6708,

failure to maintain lists of advisees with respect to reportable transactions (REG-160873–04) 20, 1089 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 ; hearing (Ann 20) 14, 761 Beginning of construction for purposes of the renewable elec tricity production tax credit and energy investment tax credit (Notice 29) 20, 1085 Biodiesel claims, alternative fuel claims, section 34 claims, sec tion 6426, section 6427 (Notice 26) 18, 984 Bonds:

Premium carryforwards (REG–140437–12) 12, 676 Qualified exempt facility bonds and qualified residential

rental projects (Notice 9) 9, 529 Qualified Zone Academy Bonds limitation for year 2012 and

2013 (Notice 3) 7, 484 Broker basis reporting for debt instruments and options; report ing from premium (TD 9616) 20, 1061 Business use of home, optional safe harbor method for expenses

(RP 13) 6, 478 Capitalization of electric utility generation property, unit of prop erty definitions (RP 24) 22, 1142 Capitalization of plants with a preproductive period in excess of

2 years (Notice 18) 14, 742 ; (RP 20) 14, 744 Conclusive presumption of worthlessness under section 166 (No tice 35) 24, 1240 Corporations:

Certain outbound property transfers by domestic corpora tions; certain stock distributions by domestic corporations (TD 9614) 17, 947 Indirect stock transfers and the coordination rule exceptions;

transfers of stock or securities in outbound asset reorganizations (TD 9615) 19, 1026 ; (REG-132702–10) 19, 1042 Cost-of-living adjustments for inflation for 2013 (RP 15) 5, 444

2013–26 I.R.B. vi June 24, 2013