INCOME TAX
Internal Revenue Bulletin 2014-7 · 2026-10-03 edition · updated 2026-10-04 · United States
Adequate Disclosure Revenue Procedure (RP 15) 5, 456 Allocation of section 47 credits by a partnership to its partners
(RP 12) 3, 415 Allocation of section 752 recourse liabilities among related par ties (REG–136984–12) 2, 378 Areas in which rulings will not be issued; Associate Chief
Counsel (International) (RP 7) 1, 238 Basis in Assets of Tax Exempt Trusts (REG–154890–03) 6, 504 Bond Premium Carryforward (TD 9653) 6, 460 Cafeteria plans, FSA reimbursements, and HSA contribution
limits for same-sex spouses (Notice 1) 2, 270 Current refunding of recovery Zone facility bonds (Notice 9) 5,
455 Declaratory judgement suits (Ann 05) 6, 507 Declaratory judgement suits (Ann 06) 6, 508
February 10, 2014 iv Bulletin No. 2014–7
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