INCOME TAX—Cont. — Internal Revenue Bulletin 2013-26

Coverage of certain preventive services under the ACA (REG 120391–10) 18, 1005 Credits:

Carbon dioxide sequestration (Notice 34) 23, 1198 Health insurance premium (REG-125398–12) 23, 1199 Low-income housing (Notice 15) 14, 739 ; (Notice 40) 25,

1254 Qualifying advanced energy project credit program – Phase II

program (Notice 12) 10, 543 Declaratory judgement suits (Ann 24) 24, 1249 Deductions for qualified film and television production costs (TD

3, 273 Depreciation deduction, 2013 automobile inflation adjustments

(RP 21) 12, 660 Determination of trust under section 301.7701–4(a) (RR 14) 26,

1267 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 26) 16, 940 ; (Ann 34) 23, 1207 Disclosure of returns and return information to designee of tax payer (TD 9618) 23, 1194 Dual-use property request for comments (Notice 13) 12, 659 Election to treat certain sales, exchanges, and distributions of the

stock of a domestic corporation as a sale of its assets (TD 9619) 24, 1212 Elimination of the Cumulative Bulletin after volume 2008–2

(Ann 12) 11, 651 Empowerment zones, extension, designation (Notice 38) 25,

1251 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 Filing and payment extension for individuals affected by the

Boston Marathon explosions (Notice 30) 21, 1099 $500,000 deduction limitation for remuneration provided by cer tain health insurance providers (REG-106796–12) 22, 1164 Foreign housing cost amount eligible for exclusion or deduction

(Notice 31) 21, 1099 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 Gross income, per capita payments from proceeds of settlements

of Indian tribal trust cases (Notice 1) 3, 281 ; (Notice 16) 14, 740 ; (Notice 36) 24, 1242 Guidance to tax return preparers consents to disclose and con sents to use tax return information in the Form 1040 series,