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Abbreviations

INCOME TAX

Internal Revenue Bulletin 2013-48 · 2026-10-03 edition · updated 2026-10-04 · United States

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 market reforms to certain healthcare arrangements

and guidance on EAPs and section 125(f)(3) (Notice 54) 40, 287 Application of section 108(i) to partnerships and S corporations

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

  1. 27, 28 Capitalization of amounts paid to acquire, produce, or improve

tangible property (TD 9636) 43, 331 Certain transfers of property to Regulated Investment Companies

(RICs) and Real Estate Investment Trusts (REITs) (TD 9626) 34, 149 Clarification regarding 2013–2014 non-calendar year salary re duction elections under section 125 cafeteria plans (Notice 71) 47, 532 Consumer Price Index (CPI) adjustments, certain loans under

section 1274A, 2014 (RR 23) 48, 590 Cost of living adjustments for inflation for 2014 (RP 35) 47, 537 Credit for employee health insurance expenses of small employ ers (REG–113792–13) 38, 211 Croatian per se entity (Notice 44) 29, 62 Debt that is a position in personal property that is part of a

straddle (TD 9635) 40, 273 Debt that is a position in personal property that is part of a

straddle (REG–111753–12) 40, 302

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▸Contents — Internal Revenue Bulletin 2013-48
Internal Revenue Bulletin 2013-48

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