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

26 CFR 1.6654–2, revised; 1.6654–2T, removed; reduced 2009 estimated income tax payments for individuals with small business income (TD 9613) 15, 900 26 CFR 301.7216–0, amended; 301.7216–0T, removed; 301.7216–2, amended; 301.7216–2T, removed; guidance to tax return preparers, consents to disclose and consents to use tax return information in the Form 1040 series, update to Rev. Proc. 2008–35 (TD 9608) 3, 274 Revocations, exempt organizations (Ann 31) 21, 1135 ; (Ann 32)

22, 1192 ; (Ann 25) 24, 1249 Rules for certain reserves (Notice 19) 14, 743 Section 1446 tax for fiscal year partnerships in 2013 (Ann 30)

21, 1134 Shared responsibility payment for not maintaining minimum es sential coverage (TD 9611) 13, 699 ; (REG–148500–12) 13, 716 ; correction (Ann 27) 17, 981 Standard Industry Fare Level (SIFL) (RR 8) 15, 763 Substitute forms, W-2 (Copy A) and W-3 (RP 18) 8, 503 Tangible property, guidance regarding deduction and capitaliza tion of expenditures related to, corrections (Ann 7) 3, 308 ; (Ann 4) 4, 440 Taxable medical devices; correction (Ann 23) 16, 940 Tax conventions:

U.S.-Norway agreements:

Regarding fiscally transparent entities (Ann 14) 11, 651 Regarding offshore activities (Ann 16) 14, 738 Regarding the sourcing of remuneration for government

services and social security payments (Ann 5) 3, 306 Technical Advice Memoranda (TAMs) (RP 2) 1, 92 Transition relief for submitting Form 8850 as a result of the

American Taxpayer Relief Act (Notice 14) 13, 712 Treasury inflation-protected securities issued at a premium, bond

premium carryforward (TD 9609) 12, 655 ; (REG–140437–12) 12, 676 Treatment of grantor of an option on a partnership interest

(REG–106918–08) 13, 714 Truncated taxpayer identification numbers (REG–148873–09) 7,

494 Underpayments and overpayments, quarter beginning: April 1,

2013 (RR 6) 13, 701 ; July 1, 2013 (RR 10) 26, 1257 Updating of employer identification numbers (TD 9617) 23,

1195 Use of controlled corporations to avoid the application of section

304 (TD 9606) 11, 586