INCOME TAX

Action on Decision (AOD):

Media Space v. Commissioner 32, Wilson v. Commissioner 32, Advance payments, taxable year of inclusion (RP 29) 33, 141 Application of section 108(i) to partnerships and S corporations

(TD 9623) 30, 73 Average area purchase price safe-harbor guidance for 2013 (RP

28. 27, 28 Certain transfers of property to Regulated Investment Companies

(RICs) and Real Estate Investment Trusts (REITs) (TD 9626) 34, 149 Croatian per se entity (Notice 44) 29, 62 Deferred discharge of indebtedness income of corporations (TD

9622. 30, 64 Deferred original issue discount deductions (TD 9622) 30, 64 Disallowance of deductions, exception for reimbursed expenses

(TD 9625) 34, 147 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 36) 33, 142 Gift cards (RP 29) 33, 141 Guidance regarding deferred discharge of indebtedness income

of corporations and deferred original issue discount deductions; correcting TD 9622 (Ann 39) 35, 167 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

July 2013 (RR 15) 28, 47 August 2013 (RR 13) 32, 124 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 Mixed straddles; straddle-by-straddle identification under sec tion 1092(b)(2)(A)(i)(I) (TD 9627) 35, 156 Mixed straddles; straddle-by-straddle identification under sec tion 1092(b)(2)(A)(i)(I) (REG–112815–12) 35, 162 Noncompensatory partnership options; correcting TD 9612 (Ann

35. 27, 46 Premium tax credit (REG–140789–12) 32, 136 Premium tax credit, minimum essential coverage (Notice 41) 29,

60 Proposed Regulations:

26 CFR 1.36B–0 amended (premium tax credit) (REG–140789–12) 32, 136 26 CFR 1.36B–5 amended (premium tax credit) (REG–140789–12) 32, 136

2013–35 I.R.B. iv August 26, 2013