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ADMINISTRATIVE—Cont.

Internal Revenue Bulletin 2014-52 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR part 301 is amended, section 301.6103(j)(1)–1 is amended, section 301.6103(j)(1)–1T added (TD 9677) 31, 241 26 CFR part 301, amended; 26 CFR 301.6039E–1 added (TD 9679) 32, 267 26 CFR 301.6707–1, added; 301.6707–1T, removed; Rev. Proc. 2007–21, sections 4.04, 4.05, and 4.06 superseded; material advisor penalty for failure to furnish information regarding reportable transactions (TD 9686) 34, 382 Substantiation by Per Diem Rates (Notice 2014–57) 42, 723 Substitute Forms Preparation for Certain Information Returns

(RP 27) 27, 41 Substitute Forms Preparation for Certain Information Returns

(RP 44) 32, 274 Truncated Taxpayer Identification Numbers (TD 9675) 31, 242

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▸Contents — Internal Revenue Bulletin 2014-52
Internal Revenue Bulletin 2014-52

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