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 Advance pricing agreements, section 482 — allocation of income

and deductions among taxpayers (Notice 79) 50, 653 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 28)

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 (REG–111753–12) 40, 302 ; (TD 9635) 40, 273 Deduction for section 179 expense, qualified real property

(Notice 59) 40, 297 Deferred discharge of indebtedness income of corporations

(TD 9622) 30, 64 Deferred original issue discount deductions (TD 9622) 30, 64 Determining the amount of taxes paid for purposes of the foreign

tax credit (TD 9634) 40, 272 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 Disclosure of return information (TD 9628) 36, 169

Bulletin No. 2013–52 v December 23, 2013