INCOME TAX—Cont.
Internal Revenue Bulletin 2013-44 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.482–7 amended; 1.482–7T removed (use of differential income stream as an application of the income method) (TD 9630) 38, 199 26 CFR 1.901–2 amended; 1.901–2T removed (determining the amount of taxes paid for purposes of the foreign tax credit) (TD 9634) 40, 272 26 CFR 1.1092–1 revised (debt that is a position in personal property that is part of a straddle) (TD 9635) 40, 273 26 CFR 1.1092(b)–6T added (mixed straddles; straddle-bystraddle identification under section 1092(b)(2)(A)(i)(I)) (TD 9627) 35, 156 26 CFR 1.1471–1 (scope of chapter 4 and definitions) (Ann 41) 40, 322 26 CFR 1.5000A–0, 1.5000A–1, 1.5000A–2, 1.5000A–3, 1.5000A–4 added; 26 CFR 602.101 amended (shared responsibility payment for not maintaining minimum essential coverage) (TD 9632) 39, 241 26 CFR 301.6103 amended (disclosure of return information) (TD 9628) 36, 169 Relief from joint and several liability (REG–132251–11) 37, 191 Removal of regulatory references to credit ratings pursuant to
section 939A of the Dodd-Frank Act (TD 9637) 44, 427 Research expenditures (REG–124148–05) 44, 444 S corporation elections (RP 30) 36, 173 Section 5000A transition relief for employees eligible to enroll in
non-calendar year health plans (Notice 42) 29, 61 Shared responsibility payment for not maintaining minimum
essential coverage (TD 9632) 39, 241 Standard Industry Fare Level (SIFL) (RR 20) 40, 272 Timeline for implementation of the requirements under sections
1471–1474, commonly known as FATCA (Notice 43) 31, 113 Transitional penalty relief and schedule for notices of incorrect
name/TIN combinations for information returns relating to payment card and third party network transactions (Notice 56) 39, 262 2013 marginal production rates (Notice 53) 36, 173 2013 section 43 inflation adjustment (Notice 50) 32, 134 2013–2014 special per diem rates (Notice 65) 44, 440 Underpayments and overpayments, quarter beginning October 1,
2013 (RR 16) 40, 275 Update to Revenue Ruling 58–66 (RR 17) 38, 201 Use of differential income stream as an application of the income
method and as a consideration in assessing the best method (TD 9630) 38, 199 Wash sales, money market fund shares (Notice 48) 31, 120
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