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Abbreviations›Rev. Proc. 2014-3, 2014-1 I.R.B. 111

ADMINISTRATIVE

Internal Revenue Bulletin 2014-22 · 2026-10-03 edition · updated 2026-10-04 · United States

Average area purchase price safe-harbors guidance for 2014

(RP 31) 20, 1009 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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▸Contents — Internal Revenue Bulletin 2014-22
Internal Revenue Bulletin 2014-22

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