ADMINISTRATIVE
Internal Revenue Bulletin 2014-16 · 2026-10-03 edition · updated 2026-10-04 · United States
Consolidated returns; failure to properly include subsidiary
(RP 24) 13, 879 Extension of time to file estate tax return to elect portability of a
deceased spousal unused exclusion amount under section 2010(c)(5)(A). (RP 18) 7, 513 Method change procedures for dispositions of tangible deprecia ble property (RP 17) 12, 661 Maximum Vehicle Values for which the special valuation rules of
regulations section 1.61–21(d) and (e) may be used (Notice 11) 13, 880 Minimum essential coverage, information reporting (TD 9660)
13, 842 Regulations:
26 CFR 1.6055–1 added. 26 CFR 1.6055–2 added. 26 CFR 1.6081–8 amended. 26 CFR 301.6011–2 amended. 26 CFR 301.6721–1 amended. 26 CFR 1.6011–8 amended. 26 CFR 301.6722–1 amended; minimum essential coverage, information reporting 13, 842 Per Capita Payments from Proceeds of Settlements of Indian
Tribal Trust Cases (Notice 22) 16, 940 Virtual Currency (Notice 21) 16, 938
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