Abbreviations›Rev. Proc. 2013-32, 2013-28 I.R.B. 55
INCOME TAX—Cont.
Internal Revenue Bulletin 2013-35 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.851–5, amended (Regulated Investment Company controlled group regulation examples) (REG–114122–12) 35, 163 26 CFR 1.1092(b)–6, added (mixed straddles; straddle-bystraddle identification under section 1092(b)(2)(A)(i)(I)) (REG–112815–12) 35, 162 Qualified exempt facility bonds (Notice 47) 31, 120 Qualified residential rental projects (Notice 47) 31, 120 Regulated Investment Company controlled group regulation ex amples (REG–114122–12) 35, 163 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 26 CFR 1.1092(b)–6T, added (mixed straddles; straddle-bystraddle identification under section 1092(b)(2)(A)(i)(I)) (TD 9627) 35, 156 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 2013 section 43 inflation adjustment (Notice 50) 32, 134 Wash sales, money market fund shares (Notice 48) 31, 120
August 26, 2013 v 2013–35 I.R.B.
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