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Abbreviations›Rev. Rul. 2013-17, 2013-38 I.R.B. 201

INCOME TAX—Cont.

Internal Revenue Bulletin 2013-40 · 2026-10-03 edition · updated 2026-10-04 · United States

Investment:

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

July 2013 (RR 15) 28, 47 August 2013 (RR 13) 32, 124 September 2013 (RR 18) 37, 186 Letter rulings that address issues presented in transactions de scribed in sections 332, 351, 355, 368, and 1036 (RP 32) 28, 55 Limitations on duplication of net built-in losses (TD 9633) 39,

227 Low-income housing tax credit (Notice 47) 31, 120 Low-income housing tax credit (RP 31) 38, 208 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

  1. 27, 46 Per capita payments from proceeds of settlements of Indian tribal

trust cases (Notice 55) 38, 207 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 26 CFR 1.45R–1 through 1.45R–5 added (tax credit for employee health insurance expenses of small employers) (REG–113792–13) 38, 211 26 CFR 1.851–5 amended (Regulated Investment Company controlled group regulation examples) (REG–114122–12) 35, 163 26 CFR 1.1092–1 revised (debt that is a position in personal property that is part of a straddle) (REG–111753–12) 40, 302 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 26 CFR 1.6015–5 amended (relief from joint and several liability) (REG–132251–11) 37, 191 26 CFR 300.1 amended; 26 CFR 300.2 amended; 26 CFR 300.3 amended (installment agreements and offer in compromise user fees (REG–144990–12) 39, 264 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

September 30, 2013 v 2013–40 I.R.B.

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▸Contents — Internal Revenue Bulletin 2013-40
Internal Revenue Bulletin 2013-40

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