Abbreviations›Rev. Proc. 2013-32, 2013-28 I.R.B. 55
INCOME TAX
Internal Revenue Bulletin 2013-31 · 2026-10-03 edition · updated 2026-10-04 · United States
Application of section 108(i) to partnerships and S corporations
(TD 9623) 30, 73 Average area purchase price safe-harbor guidance for 2013 (RP
27, 28 Croatian per se entity (Notice 44) 29, 62 Deferred discharge of indebtedness income of corporations (TD
30, 64 Deferred original issue discount deductions (TD 9622) 30, 64 Interest:
Investment:
Federal short-term, mid-term, and long-term rates for:
July 2013 (RR 15) 28, 47 Letter rulings that address issues presented in transactions de scribed in sections 332, 351, 355, 368, and 1036 (RP 32) 28, 55 Low-income housing tax credit (Notice 47) 31, 120 Noncompensatory partnership options; correcting TD 9612 (Ann
- 27, 46 Premium tax credit, minimum essential coverage (Notice 41) 29,
60 Qualified exempt facility bonds (Notice 47) 31, 120 Qualified residential rental projects (Notice 47) 31, 120 Regulations:
26 CFR 1.108(i)–0, 26 CFR 1.108(i)–1, and 26 CFR 1.108(i)–3 added (deferred discharge of indebtedness income of corporations and deferred original issue discount deductions) (TD 9622) 30, 64 26 CFR 1.108(i)–2, added; 1.108(i)–2T, removed (application of section 108(i) to partnerships and S corporations) (TD 9623) 30, 73 Section 5000A transition relief for employees eligible to enroll
in non-calendar year health plans (Notice 42) 29, 61 Timeline for implementation of the requirements under sections
1471–1474, commonly known as FATCA (Notice 43) 31, 113 Wash sales, money market fund shares (Notice 48) 31, 120
July 29, 2013 iv 2013–31 I.R.B.
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