us-irs-revenue-rulings-irb-2013-26-pdf•Internal Revenue Bulletin 2013-26 (PDF rendition): IRS Revenue Rulings
Internal Revenue Bulletin 2013-26 (PDF rendition): IRS Revenue Rulings
us-irs-revenue-rulings-irb-2013-26-pdfInternal Revenue Bulletin 2013-26 (PDF rendition): IRS Revenue RulingsGuidance
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Bulletin No. 201 3-26 June 24, 2013 HIGHLIGHTS OF THIS ISSUE These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations. INCOME TAX Rev. Rul. 2013–10, page 1257. Interest rates: underpayment and overpayments. The rates for interest determined under section 6621 of the Code for the calendar quarter beginning July 1, 2013, will be 3 percent for overpayments (2 percent in the case of a corporation), 3 percent for the underpayments, and 5 percent for large corpo- ration underpayments. The rate of interest paid on the portion of a corporation overpayment exceeding $10,000 will be 0.5 percent. Rev. Rul. 2013–14, page 1267. This revenue ruling provides that thefideicomisoor Mexican Land Trust arrangements described in this ruling are not trusts within the meaning of § 301.7701–4(a). EMPLOYEE PLANS Notice 2013–37, page 1269. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in June 2013; the 24-month average segment rates; the funding segment rates applicable for June 2013; and the minimum present value rates for May 2013. The rates in this notice reflect certain changes implemented by the Moving Ahead for Progress in the 21st Century Act, Public Law 112–141 (MAP–21). Fi nding Lists begin on page ii. Index for January through June begins on page v. The IRS Mission Provide Americ a’s taxpayers top-quality service by helping them understa nd and meet their tax responsibilities and en- force the law wi th integrity and fairness to all. Introduction The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conven- tions, legislation, court decisions, and other items of general interest. It is published weekly. It is the poli cy of the Service to publish in the Bulletin all sub- stantive ru lings necessary to promote a uniform application of the tax laws , including all rulings that supersede, revoke, mod- ify, or amen d any of those previously published in the Bulletin. All publish ed rulings apply retroactively unless otherwise indi- cated. Pro cedures relating solely to matters of internal man- agement ar e not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published. Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements. Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. The Bulletin is divided into four parts as follows: Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986. Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Leg- islation and Related Committee Reports. Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rul- ings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secre- tary (Enforcement). Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbar- ment and suspension lists, and announcements. The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period. The cont ents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate. June 24, 20132013–26 I.R.B. Part I. Rulings and Decisions Under the Internal Revenue Code of 1986 Section 6621. —Determina- tion of Rate of Interest 26 CFR 301.662 1–1: Interest rate. Interest rate s: underpayment and over- payments. The rates for interest deter- mined under se ction 6621 of the Code for the calen dar quarter beginning July 1, 2013, will be 3 percent for overpayments (2 percent in the case of a corporation), 3 percent for t he underpayments, and 5 per- cent for lar ge corporation underpayments. Therateofi nterest paid on the portion of a corpora tion overpayment exceeding $10,000 wil l be 0.5 percent. Rev. Rul. 20 13–10 Section 66 21 of the Internal Revenue Code estab lishes the interest rates on over- payments a nd underpayments of tax. Un- der sectio n 6621(a)(1), the overpayment rate is the sum of the federal short-term rate plus 3 percentage points (2 percent- age point s in the case of a corporation), ex- cept the r ate for the portion of a corporate overpaym ent of tax exceeding $10,000 for a taxable period is the sum of the federal short-t erm rate plus 0.5 of a percentage point. U nder section 6621(a)(2), the un- derpaym ent rate is the sum of the federal short-t erm rate plus 3 percentage points. Section 6621(c) provides that for pur- poses of interest payable under section 6601 on a ny large corporate underpay- ment, t he underpayment rate under section 6621(a )(2) is determined by substituting “5 perc entage points” for “3 percentage points .” See section 6621(c) and section 301.66 21–3 of the Regulations on Proce- dure and Admin istration for the definition of a large corp orate underpayment and for the rules f or determining the appli- cable date. S ection 6621(c) and section 301.6621–3 a re generally effective for periods afte r December 31, 1990. Section 6621 (b)(1) provides that the Secretary wi ll determine the federal short-term r ate for the first month in each calendar qu arter. Section 6621(b)(2)(A) provides th at the federal short-term rate determined under section 6621(b)(1) for any month ap plies during the first calendar quarter be ginning after that month. Sec- tion 6621( b)(3) provides that the federal short-ter mrateforanymonthisthefed- eral short -term rate determined during that monthbyth e Secretary in accordance with section 1 274(d), roundedto the nearest full perc ent (or, if a multiple of 1/2 of 1 percent, the rate is increased to the next highest f ull percent). Notice 88 –59, 1988–1 C.B. 546, an- nounced t hat in determining the quarterly interest rates to be used for overpayments and unde rpayments of tax under section 6621, th e Internal Revenue Service will use the f ederal short-term rate based on daily co mpounding because that rate is most co nsistent with section 6621 which, pursua nt to section 6622, is subject to daily compou nding. The fed eral short-term rate determined in acco rdance with section 1274(d) during April 2 013 is the rate published in Rev- enue Ru ling 2013–11, 2013–20 IRB 1059, to tak e effect beginning May 1, 2013. The feder al short-term rate, rounded to the neare st full percent, based on daily com- pound ing determined during the month of January 2013 i s 0 percent. Accordingly, an overpaymen t rate of 3 percent (2 per- cent in the cas e of a corporation) and an underpaymen t rate of 3 percent are estab- lished for th e calendar quarter beginning July 1, 2013. The overpayment rate for the portion o f a corporate overpayment exceeding $ 10,000 for the calendar quar- ter beginni ng July 1, 2013, is 0.5 percent. The underpa yment rate for large corporate underpayme nts for the calendar quarter beginning J uly 1, 2013, is 5 percent. These rates appl y to amounts bearing interest during tha t calendar quarter. The 3 perce nt rate also applies to esti- mated tax u nderpayments for the third cal- endar quar ter in 2013. Interest f actors for daily compound in- terest for annual rates of 0.5 percent are publishe d in Appendix A of this Revenue Ruling. I nterest factors for daily com- pound int erest for annual rates of 2 percent, 3 percent , and 5 percent are published in Tables 9, 11, and 15 of Rev. Proc. 95–17, 1995–1 C. B. 563, 565, and 569. Annual in terest rates to be compounded daily pu rsuant to section 6622 that apply for prio r periods are set forth in the tables accompa nying this revenue ruling. DRAFTIN G INFORMATION The prin cipal author of this revenue rul- ing is De borah Colbert-James of the Office of Assoc iate Chief Counsel (Procedure & Admini stration). For further information regard ing this revenue ruling, contact Ms. Col bert-James at (202) 622–3400 (not a t oll-free call). 2013–26 I.R.B.1257June 24, 2013 APPENDIX A 365 Day Year 0.5% Compound Ra te 184 Days DaysFactorDaysFactorDaysFactor 10.000013699630.000863380 125 0.001713784 20.000027397640.000877091126 0.001727506 30.000041096 65 0.0008908011270.001741228 4 0.000054796 66 0.000904512 128 0.001754951 50.000068495 670.0009182231290.001768673 6 0.000082195 680.0009319341300.001782396 7 0.000095894 69 0.000945646 1310.001796119 8 0.000109594 70 0.000959357 1320.001809843 90.000123294710.000973069133 0.001823566 10 0.000136995 720.0009867811340.001837290 11 0.000150695 730.001000493 1350.001851013 120.000164396740.0010142061360.001864737 130.00017809 7 75 0.00102791 8 1370.00187846 2 140.000191798760.0010416311380.001892186 150.0002054 99 77 0.0010553 44 139 0.0019059 10 160.0002192 01 78 0.001069057 140 0.001919635 170.000232902790.0010827701410.001933360 180.000246604800.001096484142 0.001947 085 190.000260 306 810.001110 197 1430.001960 811 200.000274008820.001123911144 0.001974536 210.00028771183 0.001137 625 145 0.001988262 220.000301 413 84 0.001151339 1460.002001 988 23 0.000315116850.001165054 147 0.002015714 240.000328819860.0011787681480.002029440 250.000342522 870.00119 2483 1490.00204 3166 26 0.000356225 880.001206198 1500.002056893 270.000369929890.001219913 151 0.002070620 280.0003 83633 900.0012 33629 152 0.0020 84347 290.000397336910.001247344 153 0.002098074 300.000411041920.001261060 154 0.002111801 31 0.000424745 930.001 274776 1550.002125529 320.000438449940.001288492 1560.002139257 33 0.00 0452154 95 0.001302208 1570.00 2152985 34 0.000465859 96 0.001315925158 0.00 2166713 350.000479564 970.001329641 159 0.002180441 360.00049326998 0.0 01343358 1600.002194169 37 0.000506974 99 0.001357075 1610.0 02207898 38 0.000520680 1000.0013707921620.002221627 39 0.0 00534386 101 0.0 01384510 163 0.0 02235356 40 0.000548092 10 2 0. 001398227 16 4 0.002249085 41 0.000561798 103 0.0014119451650.002262815 42 0. 000575504 104 0. 001425663 166 0. 002276544 43 0.000589211105 0. 001439381 16 7 0. 002290274 440.000602917106 0.001453100 1680.002304004 4 5 0.0006166241070.0014668181690.002317734 4 6 0 .000630331 1 08 0.001480537 1 70 0.002331465 470.000644039109 0.001494256 171 0.002345195 48 0.000657746 110 0.001507975 172 0.002358926 49 0.000671454 111 0.001521694 173 0.002372657 500.000685161 112 0.001535414 1740.002386388 51 0.000698869113 0.001549133175 0.002400120 520.000712578 114 0.001562853 176 0.002413851 53 0.000726286 1150.001576573 177 0.002427583 540.000739995 116 0.001590293 178 0.002441315 550.000753703 1170.001604014179 0.002455047 56 0.0007674121180.0016177341800.002468779 June 24, 201312582013–26 I.R.B. 365 Day Year 0.5% Compound Rate 184 Days DaysFactorDaysFactorDaysFactor 57 0.000781121119 0.001631455 181 0.002482511 58 0.000794831120 0.001645176 1820.002496244 590.000808540 121 0.001658897 183 0.002509977 60 0.000822250 1220.001672619184 0.002523710 61 0.000835960 1230.001686340 620.0008496701240.001700062 366 Day Year 0.5% Compound Rate 184 Days DaysFactorDaysFactorDaysFactor 10.000013661630.000861020 125 0.001709097 20.000027323640.0008746931260.001722782 30.000040984 65 0.0008883661270.001736467 4 0.000054646 660.000902040128 0.001750152 5 0.00006830867 0.000915713 1290.001763837 60.000081970680.000929387130 0.001777522 7 0.000095632 690.0009430611310.001791208 8 0.000109295 70 0.000956735 1320.001804893 9 0.000122958 710.000970409133 0.001818579 100.000136620720.000984084134 0.001832265 11 0.000150283 73 0.0009977581350.001845951 120.000163947740.001011433136 0.001859638 130.000177610 750.001025108 1370.001873324 140.000191274760.0010387831380.001887011 15 0.00020493877 0.001052459 1390.001900698 160.000218602780.001066134140 0.001914385 170.000232266790.0010798101410.001928073 18 0.000245930 800.0010934861420.001941760 19 0.000259595 810.001107162143 0.001955448 200.000273260820.0011208391440.001969136 210.00028692483 0.001134515145 0.001982824 22 0.000300590 840.001148192146 0.001996512 23 0.00031425585 0.0011618691470.002010201 240.00032792086 0.001175546 1480.002023889 250.000341586 870.001189223149 0.002037578 26 0.000355252 880.001202900 1500.002051267 270.00036891889 0.0012165781510.002064957 28 0.000382584 90 0.001230256152 0.002078646 29 0.000396251 910.001243934 153 0.002092336 300.00040991792 0.0012576121540.002106025 31 0.000423584 930.001271291 1550.002119715 32 0.000437251 940.001284969 1560.002133405 33 0.00045091895 0.001298648 157 0.002147096 34 0.000464586 960.001312327 158 0.002160786 350.000478253 970.001326006 159 0.002174477 360.00049192198 0.001339685 1600.002188168 37 0.000505589 99 0.001353365 161 0.002201859 38 0.000519257 1000.001367044162 0.002215550 39 0.000532925 1010.0013807241630.002229242 40 0.000546594 1020.0013944041640.002242933 41 0.000560262 103 0.0014080851650.002256625 42 0.000573931 104 0.001421765 1660.002270317 43 0.0005876001050.001435446 1670.002284010 440.0006012691060.0014491271680.002297702 45 0.0006149391070.001462808169 0.002311395 2013–26 I.R.B.1259June 24, 2013 366 Day Year 0.5% Compound Rate 184 Days DaysFactorDaysFactorDaysFactor 460.0006286081080.001476489170 0.002325087 470.0006422781090.0014901701710.002338780 48 0.000655948 110 0.001503852 172 0.002352473 490.000669618111 0.001517533 1730.002366167 50 0.000683289112 0.001531215 1740.002379860 510.000696959 113 0.0015448971750.002393554 52 0.000710630114 0.001558580 1760.002407248 53 0.000724301 1150.001572262 1770.002420942 54 0.000737972116 0.001585945 1780.002434636 550.000751643 117 0.001599628 1790.002448331 560.000765315 1180.001613311180 0.002462025 57 0.0007789861190.001626994181 0.002475720 580.000792658 1200.001640678182 0.002489415 59 0.000806330121 0.001654361 183 0.002503110 600.000820003122 0.001668045 184 0.002516806 61 0.000833675 1230.001681729 620.000847348124 0.001695413 TABLE OF INTEREST RATES PERIODS BEFORE JUL. 1, 1975 — PERIODS ENDING DEC. 31, 1986 OVERPAYMENTS AND UNDERPAYMENTS PERIODRATE In 1995–1 C.B. DAILY RATE TABLE Before Jul. 1, 1975 6% Table 2, pg. 557 Jul. 1, 1975—Jan. 31, 1976 9% Table 4, pg. 559 Feb. 1, 1976—Jan. 31, 19787% Table 3, pg. 558 Feb. 1, 1978—Jan. 31, 19806% Table 2, pg. 557 Feb. 1, 1980—Jan. 31, 198212% Table 5, pg. 560 Feb. 1, 1982—Dec. 31, 198220% Table 6, pg. 560 Jan. 1, 1983—Jun. 30, 198316% Table 37, pg. 591 Jul. 1, 1983—Dec. 31, 198311% Table 27, pg. 581 Jan. 1, 1984—Jun. 30, 198411% Table 75, pg. 629 Jul. 1, 1984—Dec. 31, 198411% Table 75, pg. 629 Jan. 1, 1985—Jun. 30, 1985 13% Table 31, pg. 585 Jul. 1, 1985—Dec. 31, 1985 11% Table 27, pg. 581 Jan. 1, 1986—Jun. 30, 198610% Table 25, pg. 579 Jul. 1, 1986—Dec. 31, 19869% Table 23, pg. 577 TABLE OF INTEREST RATES FROM JAN. 1, 1987 — DEC. 31, 1998 OVERPAYMENTSUNDERPAYMENTS 1995–1 C.B.1995–1 C.B. RATE TABLEPGRATE TABLEPG Jan. 1, 1987—Mar. 31, 19878%21 575 9%23 577 Apr. 1, 1987—Jun. 30, 19878%21 575 9%23 577 Jul. 1, 1987—Sep. 30, 19878%21 575 9%23 577 Oct. 1, 1987—Dec. 31, 19879%23 577 10% 25579 Jan. 1, 1988—Mar. 31, 198810%7362711% 75 629 Apr. 1, 1988—Jun. 30, 19889%71 625 10%73627 Jul. 1, 1988—Sep. 30, 19889%71 625 10%73627 Oct. 1, 1988—Dec. 31, 198810%7362711% 75 629 June 24, 201312602013–26 I.R.B. TABLE OF INTEREST RATES FROM JAN. 1, 1987 — DEC. 31, 1998 OVERPAYMENTSUNDERPAYMENTS 1995–1 C.B.1995–1 C.B. RATE TABLEPGRATE TABLEPG Jan. 1, 1989—Mar. 31, 198910% 25579 11%27 581 Apr. 1, 1989—Jun. 30, 198911%27 581 12%29 583 Jul. 1, 1989—Se p. 30, 1989 11%27 581 12%29 583 Oct. 1, 1989—Dec. 31, 198910% 25579 11%27 581 Jan. 1, 1990—Mar. 31, 199010% 25579 11%27 581 Apr. 1, 1990—J un. 30, 1990 10% 25579 11%27 581 Jul. 1, 1990—Sep. 30, 199010% 25579 11%27 581 Oct. 1, 1990—Dec. 31, 199010% 25579 11%27 581 Jan. 1, 1991— Mar. 31, 1991 10% 25579 11%27 581 Apr. 1, 1991—Jun. 30, 19919%23 577 10% 25579 Jul. 1, 1991—Sep. 30, 19919%23 577 10% 25579 Oct. 1, 1991 —Dec. 31, 1991 9%23 577 10% 25579 Jan. 1, 1992—Mar. 31, 19928%696239%71 625 Apr. 1, 1992—Jun. 30, 19927%676218%69623 Jul. 1, 1992 —Sep. 30, 1992 7%676218%69623 Oct. 1, 1992—Dec. 31, 19926% 65 6197%67621 Jan. 1, 1993—Mar. 31, 19936%17 571 7%19 573 Apr. 1, 19 93—Jun. 30, 1993 6%17 571 7%19 573 Jul. 1, 1993—Sep. 30, 19936%17 571 7%19 573 Oct. 1, 1993—Dec. 31, 19936%17 571 7%19 573 Jan. 1, 19 94—Mar. 31, 1994 6%17 571 7%19 573 Apr. 1, 1994—Jun. 30, 19946%17 571 7%19 573 Jul. 1, 1994—Sep. 30, 19947%19 573 8%21 575 Oct. 1, 1 994—Dec. 31, 1994 8%21 575 9%23 577 Jan. 1, 1995—Mar. 31, 1995 8%21 575 9%23 577 Apr. 1, 1995—Jun. 30, 1995 9%23 577 10% 25579 Jul. 1, 1995—Sep. 30, 1995 8%21 575 9%23 577 Oct. 1, 1995—Dec. 31, 1995 8%21 575 9%23 577 Jan. 1, 1996—Mar. 31, 19968%696239%71 625 Apr. 1 , 1996—Jun. 30, 1996 7%676218%69623 Jul. 1, 1996—Sep. 30, 19968%696239%71 625 Oct. 1, 1996—Dec. 31, 19968%696239%71 625 Jan. 1, 1997—Mar. 31, 1997 8%21 575 9%23 577 Apr. 1, 1997—Jun. 30, 19978%21 575 9%23 577 Jul. 1, 1997—Sep. 30, 19978%21 575 9%23 577 Oct . 1, 1997—Dec. 31, 1997 8%21 575 9%23 577 Jan. 1, 1998—Mar. 31, 19988%21 575 9%23 577 Apr. 1, 1998—Jun. 30, 19987%19 573 8%21 575 Jul . 1, 1998—Sep. 30, 1998 7%19 573 8%21 575 Oct. 1, 1998—Dec. 31, 19987%19 573 8%21 575 TABLE OF INTEREST RATES FROM JANUARY 1, 1999 — PRESENT NONCORPORATE OVERPAYMENTS AND UNDERPAYMENTS 1995–1 C.B. RATETABLEPAGE Jan. 1, 1999—Mar. 31, 19997%19 573 Apr . 1, 1999—Jun. 30, 1999 8%21 575 Jul. 1, 1999—Sep. 30, 19998%21 575 Oct. 1, 1999—Dec. 31, 19998%21 57 5 Ja n. 1, 2000—Mar. 31, 2000 8%6962 3 Apr. 1, 2000—Jun. 30, 20009%71 625 2013–26 I.R.B.1261June 24, 2013 TABLE OF INTEREST RATES FROM JANUARY 1, 1999 — PRESENT NONCORPORATE OVERPAYMENTS AND UNDERPAYMENTS 1995–1 C.B. RATETABLEPAGE Jul. 1, 2000—Sep. 30, 20009%71 625 Oct. 1, 2000—Dec. 31, 20009%71 625 Jan. 1, 2001—Mar. 31, 20019%23 577 Apr. 1, 2001—Jun. 30, 20018%21 575 Jul. 1, 2001—Sep. 30, 20017%19 573 Oct. 1, 2001—Dec. 31, 20017%19 573 Jan. 1, 2002—Mar. 31, 20026%17 571 Apr. 1, 2002—Jun. 30, 20026%17 571 Jul. 1, 2002—Sep. 30, 20026%17 571 Oct. 1, 2002—Dec. 31, 20026%17 571 Jan. 1, 2003—Mar. 31, 2003 5%15569 Apr. 1, 2003—Jun. 30, 2003 5%15569 Jul. 1, 2003—Sep. 30, 2003 5%15569 Oct. 1, 2003—Dec. 31, 20034%13 567 Jan. 1, 2004—Mar. 31, 20044%61 615 Apr. 1, 2004—Jun. 30, 2004 5% 63617 Jul. 1, 2004—Sep. 30, 20044%61 615 Oct. 1, 2004—Dec. 31, 2004 5% 63617 Jan. 1, 2005—Mar. 31, 20055%15569 Apr. 1, 2005—Jun. 30, 2005 6%17 571 Jul. 1, 2005—Sep. 30, 2005 6%17 571 Oct. 1, 2005—Dec. 31, 2005 7%19 573 Jan. 1, 2006—Mar. 31, 20067%19 573 Apr. 1, 2006—Jun. 30, 20067%19 573 Jul. 1, 2006—Sep. 30, 20068%21 575 Oct. 1, 2006—Dec. 31, 20068%21 575 Jan. 1, 2007—Mar. 31, 20078%21 575 Apr. 1, 2007—Jun. 30, 20078%21 575 Jul. 1, 2007—Sep. 30, 20078%21 575 Oct. 1, 2007—Dec. 31, 20078%21 575 Jan. 1, 2008—Mar. 31, 20087%67621 Apr. 1, 2008—Jun. 30, 20086% 65 619 Jul. 1, 2008—Sep. 30, 2008 5% 63617 Oct. 1, 2008—Dec. 31, 20086% 65 619 Jan. 1, 2009—Mar. 31, 2009 5%15569 Apr. 1, 2009—Jun. 30, 20094%13 567 Jul. 1, 2009—Sep. 30, 20094%13 567 Oct. 1, 2009—Dec. 31, 20094%13 567 Jan. 1, 2010—Mar. 31, 20104%13 567 Apr. 1, 2010—Jun. 30, 20104%13 567 Jul. 1, 2010—Sep. 30, 20104%13 567 Oct. 1, 2010—Dec. 31, 20104%13 567 Jan. 1, 2011—Mar. 31, 20113%11 565 Apr. 1, 2011—Jun. 30, 20114%13 567 Jul. 1, 2011—Sep. 30, 20114%13 567 Oct. 1, 2011—Dec. 31, 20113%11 565 Jan. 1, 2012—Mar. 31, 20123% 59 613 Apr. 1, 2012—Jun. 30, 20123% 59 613 Jul. 1, 2012—Sep. 30, 20123% 59 613 Oct. 1, 2012—Dec. 31, 20123% 59 613 Jan. 1, 2013—Mar. 31, 20133%11 565 Apr. 1, 2013—Jun. 30, 20133%11 565 Jul. 1, 2013—Sep. 30, 20133%11 565 June 24, 201312622013–26 I.R.B. TABLE OF INTEREST RATES FROM JANUARY 1, 1999 — PRESENT CORPORATE OVERPAYMENTS AND UNDERPAYMENTS OVERPAYMENTSUNDERPAYMENTS 1995–1 C.B.1995–1 C.B. RATE TABLEPGRATE TABLEPG Jan. 1, 1999—Mar. 31, 19996%17 571 7%19 573 Apr. 1, 1999—Jun . 30, 1999 7%19 573 8%21 575 Jul. 1, 1999—Sep. 30, 19997%19 573 8%21 575 Oct. 1, 1999—Dec. 31, 19997%19 573 8%21 575 Jan. 1, 2000—Ma r. 31, 2000 7%676218%69623 Apr. 1, 2000—Jun. 30, 20008%696239%71 625 Jul. 1, 2000—Sep. 30, 20008%696239%71 625 Oct. 1, 2000—D ec. 31, 2000 8%696239%71 625 Jan. 1, 2001—Mar. 31, 20018%21 575 9%23 577 Apr. 1, 2001—Jun. 30, 20017%19 573 8%21 575 Jul. 1, 2001— Sep. 30, 2001 6%17 571 7%19 573 Oct. 1, 2001—Dec. 31, 20016%17 571 7%19 573 Jan. 1, 2002—Mar. 31, 2002 5%15569 6%17 571 Apr. 1, 2002 —Jun. 30, 2002 5%15569 6%17 571 Jul. 1, 2002—Sep. 30, 2002 5%15569 6%17 571 Oct. 1, 2002—Dec. 31, 2002 5%15569 6%17 571 Jan. 1, 200 3—Mar. 31, 2003 4%13 5675%15569 Apr. 1, 2003—Jun. 30, 20034%13 5675%15569 Jul. 1, 2003—Sep. 30, 20034%13 5675%15569 Oct. 1, 20 03—Dec. 31, 2003 3%11 565 4%13 567 Jan. 1, 2004—Mar. 31, 20043% 59 6134%61 615 Apr. 1, 2004—Jun. 30, 20044%61 6155% 63617 Jul. 1, 2 004—Sep. 30, 2004 3% 59 6134%61 615 Oct. 1, 2004—Dec. 31, 20044%61 6155% 63617 Jan. 1, 2 005—Mar. 31, 2005 4%13 5675%15569 Apr. 1, 2005—Jun. 30, 20055%15569 6%17 571 Jul. 1, 2005—Sep. 30, 20055%15569 6%17 571 Oct. 1, 2005—Dec. 31, 2005 6%17 571 7%19 573 Jan. 1, 2006—Mar. 31, 2006 6%17 571 7%19 573 Apr. 1, 2006—Jun. 30, 20066%17 571 7%19 573 Jul. 1, 2006—Sep. 30, 20067%19 573 8%21 575 Oct. 1 , 2006—Dec. 31, 2006 7%19 573 8%21 575 Jan. 1, 2007—Mar. 31, 20077%19 573 8%21 575 Apr. 1, 2007—Jun. 30, 20077%19 573 8%21 575 Jul. 1, 2007—Sep. 30, 2007 7%19 573 8%21 575 Oct. 1, 2007—Dec. 31, 20077%19 573 8%21 575 Jan. 1, 2008—Mar. 31, 20086% 65 6197%67621 Apr . 1, 2008—Jun. 30, 2008 5% 636176% 65 619 Jul. 1, 2008—Sep. 30, 20084%61 6155% 63617 Oct. 1, 2008—Dec. 31, 2008 5% 636176% 65 619 Jan . 1, 2009—Mar. 31, 2009 4%13 5675%15569 Apr. 1, 2009—Jun. 30, 20093%11 565 4%13 567 Jul. 1, 2009—Sep. 30, 20093%11 56 5 4%13 56 7 Oc t. 1, 2009—Dec. 31, 2009 3%11 565 4%13 567 Jan. 1, 2010—Mar. 31, 20103%11 565 4%13 567 Apr. 1, 2010—Jun. 30, 20103%11 5 65 4%13 5 67 J ul. 1, 2010—Sep. 30, 2010 3 % 1 1 565 4 % 1 3 567 Oct. 1, 2010—Dec. 31, 20103%11 565 4%13 567 Jan. 1, 2011—Mar. 31, 20112%9 563 3%11 565 Apr. 1, 2011—Jun. 30, 20113%11 565 4%13 567 Jul. 1, 2011—Sep. 30, 20113%11 565 4%13 567 Oct. 1, 2011—Dec. 31, 20112%9 563 3%11 565 Jan. 1, 2012—Mar. 31, 20122% 57 6113% 59 613 2013–26 I.R.B.1263June 24, 2013 TABLE OF INTEREST RATES FROM JANUARY 1, 1999 — PRESENT CORPORATE OVERPAYMENTS AND UNDERPAYMENTS OVERPAYMENTSUNDERPAYMENTS 1995–1 C.B.1995–1 C.B. RATE TABLEPGRATE TABLEPG Apr. 1, 2012—Jun. 30, 20122% 57 6113% 59 613 Jul. 1, 2012—Sep. 30, 20122% 57 6113% 59 613 Oct. 1, 2012—De c. 31, 2012 2% 57 6113% 59 613 Jan. 1, 2013—Mar. 31, 20132%9 563 3%11 565 Apr. 1, 2013—Jun. 30, 20132%9 563 3%11 565 Jul. 1, 2013—Se p. 30, 2013 2%9 563 3%11 565 TABLE OF INTEREST RATES FOR LARGE CORPORATE UNDERPAYMENTS FROM JANUARY 1, 1991 — PRESENT 1995–1 C.B. RATETABLEPG Jan. 1, 1991—M ar. 31, 1991 13%31 585 Apr. 1, 1991—Jun. 30, 199112%29 583 Jul. 1, 1991—Sep. 30, 199112%29 583 Oct. 1, 1991—D ec. 31, 1991 12%29 583 Jan. 1, 1992—Mar. 31, 199211% 75 629 Apr. 1, 1992—Jun. 30, 199210%73627 Jul. 1, 1992— Sep. 30, 1992 10%73627 Oct. 1, 1992—Dec. 31, 19929%71 625 Jan. 1, 1993—Mar. 31, 19939%23 577 Apr. 1, 1993 —Jun. 30, 1993 9%23 577 Jul. 1, 1993—Sep. 30, 19939%23 577 Oct. 1, 1993—Dec. 31, 19939%23 577 Jan. 1, 199 4—Mar. 31, 1994 9%23 577 Apr. 1, 1994—Jun. 30, 19949%23 577 Jul. 1, 1994—Sep. 30, 199410% 25579 Oct. 1, 19 94—Dec. 31, 1994 11%27 581 Jan. 1, 1995—Mar. 31, 1995 11%27 581 Apr. 1, 1 995—Jun. 30, 1995 12%29 583 Jul. 1, 1995—Sep. 30, 1995 11%27 581 Oct. 1, 1995—Dec. 31, 1995 11%27 581 Jan. 1, 1996—Mar. 31, 199611% 75 629 Apr. 1, 1996—Jun. 30, 1996 10%73627 Jul. 1, 1996—Sep. 30, 199611% 75 629 Oct. 1, 1996—Dec. 31, 199611% 75 629 Jan. 1 , 1997—Mar. 31, 1997 11%27 581 Apr. 1, 1997—Jun. 30, 199711%27 581 Jul. 1, 1997—Sep. 30, 199711%27 581 Oct. 1 , 1997—Dec. 31, 1997 11%27 581 Jan. 1, 1998—Mar. 31, 199811%27 581 Apr. 1, 1998—Jun. 30, 199810% 25579 Jul. 1, 1998—Sep. 30, 1998 10% 25579 Oct. 1, 1998—Dec. 31, 199810% 25579 Jan. 1, 1999—Mar. 31, 19999%23 577 Apr . 1, 1999—Jun. 30, 1999 10% 25579 Jul. 1, 1999—Sep. 30, 199910% 25579 Oct. 1, 1999—Dec. 31, 199910% 2557 9 Ja n. 1, 2000—Mar. 31, 2000 10%7362 7 Apr. 1, 2000—Jun. 30, 200011% 75 629 Jul. 1, 2000—Sep. 30, 200011% 75 629 June 24, 201312642013–26 I.R.B. TABLE OF INTEREST RATES FOR LARGE CORPORATE UNDERPAYMENTS FROM JANUARY 1, 1991 — PRESENT 1995–1 C.B. RATETABLEPG Oct. 1, 2000—Dec. 31, 200011% 75 629 Jan. 1, 2001—Mar. 31, 200111%27 581 Apr. 1, 2001—Jun. 30, 200110% 25579 Jul. 1, 2001—Sep. 30, 20019%23 577 Oct. 1, 2001—Dec. 31, 20019%23 577 Jan. 1, 2002—Mar. 31, 20028%21 575 Apr. 1, 2002—Jun. 30, 20028%21 575 Jul. 1, 2002—Sep. 30, 20028%21 575 Oct. 1, 2002—Dec. 30, 20028%21 575 Jan. 1, 2003—Mar. 31, 20037%19 573 Apr. 1, 2003—Jun. 30, 20037%19 573 Jul. 1, 2003—Sep. 30, 20037%19 573 Oct. 1, 2003—Dec. 31, 20036%17 571 Jan. 1, 2004—Mar. 31, 20046% 65 619 Apr. 1, 2004—Jun. 30, 20047%67621 Jul. 1, 2004—Sep. 30, 20046% 65 619 Oct. 1, 2004—Dec. 31, 20047%67621 Jan. 1, 2005—Mar. 31, 2005 7%19 573 Apr. 1, 2005—Jun. 30, 2005 8%21 575 Jul. 1, 2005—Sep. 30, 2005 8%21 575 Oct. 1, 2005—Dec. 31, 2005 9%23 577 Jan. 1, 2006—Mar. 31, 20069%23 577 Apr. 1, 2006—Jun. 30, 20069%23 577 Jul. 1, 2006—Sep. 30, 200610% 25579 Oct. 1, 2006—Dec. 31, 200610% 25579 Jan. 1, 2007—Mar. 31, 200710% 25579 Apr. 1, 2007—Jun. 30, 200710% 25579 Jul. 1, 2007—Sep. 30, 200710% 25579 Oct. 1, 2007—Dec. 31, 200710% 25579 Jan. 1, 2008—Mar. 31, 20089%71 625 Apr. 1, 2008—Jun. 30, 20088%69623 Jul. 1, 2008—Sep. 30, 20087%67621 Oct. 1, 2008—Dec. 31, 20088%69623 Jan. 1, 2009—Mar. 31, 20097%19 573 Apr. 1, 2009—Jun. 30, 20096%17 571 Jul. 1, 2009—Sep. 30, 20096%17 571 Oct. 1, 2009—Dec. 31, 20096%17 571 Jan. 1, 2010—Mar. 31, 20106%17 571 Apr. 1, 2010—Jun. 30, 20106%17 571 Jul. 1, 2010—Sep. 30, 20106%17 571 Oct. 1, 2010—Dec. 31, 20106%17 571 Jan. 1, 2011—Mar. 31, 2011 5%15569 Apr. 1, 2011—Jun. 30, 20116%17 571 Jul. 1, 2011—Sep. 30, 20116%17 571 Oct. 1, 2011—Dec. 31, 2011 5%15569 Jan. 1, 2012—Mar. 31, 2012 5% 63617 Apr. 1, 2012—Jun. 30, 2012 5% 63617 Jul. 1, 2012—Sep. 30, 2012 5% 63617 Oct. 1, 2012—Dec. 31, 2012 5% 63617 Jan. 1, 2013—Mar. 31, 2013 5%15569 Apr. 1, 2013—Jun. 30, 2013 5%15569 Jul. 1, 2013—Sep. 30, 2013 5%15569 2013–26 I.R.B.1265June 24, 2013 TABLE OF INTEREST RATES FOR CORPORATE OVERPAYMENTS EXCEEDING $10,000 FROM JANUARY 1, 1995 — PRESENT 1995–1 C.B. RATETABLEPG Jan. 1, 1995—Mar. 31, 19956.5% 18 572 Apr. 1, 1995—Jun. 30, 19957.5% 20 574 Jul. 1, 1995—Sep. 30, 19956.5% 18 572 Oct. 1, 1995—Dec. 31, 19956.5% 18 572 Jan. 1, 1996—Mar. 31, 1996 6.5% 66620 Apr. 1, 1996—Jun. 30, 1996 5.5% 64618 Jul. 1, 1996—Sep. 30, 1996 6.5% 66620 Oct. 1, 1996—Dec. 31, 1996 6.5% 66620 Jan. 1, 1997—Mar. 31, 1997 6.5% 18 572 Apr. 1, 1997—Jun. 30, 1997 6.5% 18 572 Jul. 1, 1997—Sep. 30, 1997 6.5% 18 572 Oct. 1, 1997—Dec. 31, 1997 6.5% 18 572 Jan. 1, 1998—Mar. 31, 1998 6.5% 18 572 Apr. 1, 1998—Jun. 30, 1998 5.5% 16 570 Jul. 1, 1998—Sep. 30, 1998 5.5% 16 570 Oct. 1, 1998—Dec. 31, 1998 5.5% 16 570 Jan. 1, 1999—Mar. 31, 1999 4.5% 14 568 Apr. 1, 1999—Jun. 30, 1999 5.5% 16 570 Jul. 1, 1999—Sep. 30, 1999 5.5% 16 570 Oct. 1, 1999—Dec. 31, 1999 5.5% 16 570 Jan. 1, 2000—Mar. 31, 2000 5.5% 64618 Apr. 1, 2000—Jun. 30, 2000 6.5% 66620 Jul. 1, 2000—Sep. 30, 2000 6.5% 66620 Oct. 1, 2000—Dec. 31, 2000 6.5% 66620 Jan. 1, 2001—Mar. 31, 2001 6.5% 18 572 Apr. 1, 2001—Jun. 30, 2001 5.5% 16 570 Jul. 1, 2001—Sep. 30, 2001 4.5% 14 568 Oct. 1, 2001—Dec. 31, 2001 4.5% 14 568 Jan. 1, 2002—Mar. 31, 2002 3.5% 12 566 Apr. 1, 2002—Jun. 30, 2002 3.5% 12 566 Jul. 1, 2002—Sep. 30, 2002 3.5% 12 566 Oct. 1, 2002—Dec. 31, 2002 3.5% 12 566 Jan. 1, 2003—Mar. 31, 2003 2.5% 10 564 Apr. 1, 2003—Jun. 30, 2003 2.5% 10 564 Jul. 1, 2003—Sep. 30, 2003 2.5% 10 564 Oct. 1, 2003—Dec. 31, 2003 1.5% 8 562 Jan. 1, 2004—Mar. 31, 2004 1.5%56 610 Apr. 1, 2004—Jun. 30, 2004 2.5%58 612 Jul. 1, 2004—Sep. 30, 2004 1.5%56 610 Oct. 1, 2004—Dec. 31, 2004 2.5%58 612 Jan. 1, 2005—Mar. 31, 20052.5% 10 564 Apr. 1, 2005—Jun. 30, 20053.5% 12 566 Jul. 1, 2005—Sep. 30, 20053.5% 12 566 Oct. 1, 2005—Dec. 31, 20054.5% 14 568 Jan. 1, 2006—Mar. 31, 2006 4.5% 14 568 Apr. 1, 2006—Jun. 30, 2006 4.5% 14 568 Jul. 1, 2006—Sep. 30, 2006 5.5% 16 570 Oct. 1, 2006—Dec. 31, 2006 5.5% 16 570 Jan. 1, 2007—Mar. 31, 2007 5.5% 16 570 Apr. 1, 2007—Jun. 30, 2007 5.5% 16 570 Jul. 1, 2007—Sep. 30, 2007 5.5% 16 570 Oct. 1, 2007—Dec. 31, 2007 5.5% 16 570 Jan. 1, 2008—Mar. 31, 2008 4.5% 62616 Apr. 1, 2008—Jun. 30, 2008 3.5% 60614 Jul. 1, 2008—Sep. 30, 2008 2.5%58 612 June 24, 201312662013–26 I.R.B. TABLE OF INTEREST RATES FOR CORPORATE OVERPAYMENTS E XCEEDING $10,000 FROM JANUARY 1, 1995 — PRESENT 1995–1 C.B. RATETABLEPG Oct. 1, 2008—Dec. 31, 2008 3.5% 60614 Jan. 1, 2009—Mar. 31, 2009 2.5% 10 564 Apr. 1, 2009—Jun. 30, 2009 1.5% 8 562 Jul. 1, 2009—Sep. 30, 2009 1.5% 8 562 Oct. 1, 2009—Dec. 31, 2009 1.5% 8 562 Jan. 1, 2010—Mar. 31, 2010 1.5% 8 562 Apr. 1, 2010—Jun. 30, 2010 1.5% 8 562 Jul. 1, 2010—Sep. 30, 2010 1.5% 8 562 Oct. 1, 2010—Dec. 31, 2010 1.5% 8 562 Jan. 1, 2011—Mar. 31, 2011 0.5%* Apr. 1, 2011—Jun. 30, 2011 1.5% 8 562 Jul. 1, 2011—Sep. 30, 2011 1.5% 8 562 Oct. 1, 2011—Dec. 31, 2011 0.5%* Jan. 1, 2012—Mar. 31, 2012 0.5%* Apr. 1, 2012—Jun. 30, 2012 0.5%* Jul. 1, 2012—Sep. 30, 2012 0.5%* Oct. 1, 2012—Dec. 31, 2012 0.5%* Jan. 1, 2013—Mar. 31, 2013 0.5%* Apr. 1, 2013—Jun. 30, 2013 0.5%* Jul. 1, 2013—Sep. 30, 2013 0.5%* Section 7701.—Definitions 26 CFR 301.7701–4: Trusts This revenue ruling provides that thefideicomisoor Mexican Land Trust arrangements described in this ruling are not trusts within the meaning of § 301.7701–4(a). Rev. Rul. 2013–14 ISSUE Is thefideicomisoor Mexican Land Trust arrangement (“MLT”), described below, a trust under Treasury Regulation § 301.7701–4(a)? FACTS The Mexican Federal Constitution pro- hibits non-Mexican persons from directly holding title to residential real property in certain areas of Mexico (“restricted zones”). Non-Mexican persons, however, may hold residential real property located in the restricted zones through an MLT with a Mexican bank after obtaining a per- mit from the Mexican Ministry of Foreign Affairs. Situation 1 A, a U.S. citizen, is the sole owner ofX, a limited liability company organized un- der the laws of stateZin the United States. Xis disregarded as an entity separate from its owner under § 301.7701–2(a) (a disre- garded entity).A, throughX,wantedto purchase Greenacre. Greenacre is Mexi- can residential real property located in a restricted zone. NeitherAnorXmay hold title directly to Greenacre under Mexican law. Xobtained a permit from the Mexican Ministry of Foreign Affairs and signed an MLT agreement withB, a Mexican bank. Xnegotiated the purchase of Greenacre di- rectly with the seller of the property and paid the seller directly. The seller had no interactions withBwith respect to the sale. At settlement, legal title to Greenacre was transferred from the seller toB, subject to the MLT agreement, as of the date of sale. No property other than Greenacre is sub- ject to the MLT agreement. Under the terms of the MLT agreement, Xhas the right to sell Greenacre without permission fromB.Further,Bmust grant a security interest in Greenacre to a third party, such as a mortgage lender, ifXso requests.Xis directly responsible for the payment of all liabilities relating to Greenacre.Xmust pay any taxes due in Mexico with respect to Greenacre directly to the Mexican taxing authority.Xhas the exclusive right to possess Greenacre and to make any desired modifications, limited only by the need to obtain the proper licenses and permits in Mexico. If Greenacre is occasionally leased,Xdi- rectly receives the rental income andA,as the owner ofX, reports the income onA’s U.S. federal income tax return. AlthoughBis identified as a fiduciary in the MLT agreement, it disclaims all re- sponsibility for Greenacre, including ob- taining clear title.Bhasnodutytode- fend or maintain Greenacre.Bcollects a nominal annual fee fromX.Thereisno other agreement or arrangement between or amongA,X ,B, or a third party that would cause the overall relationship to be classified as a partnership (or any other type of entity) for U.S. federal income tax purposes. Situation 2 The facts are the same as inSituation 1except thatXis a corporation organized under the laws of StateZin the United States.Xis treated as a corporation under § 301.7701–2(a). If Greenacre is occasion- ally leased,Xdirectly receives the rental 2013–26 I.R.B.1267June 24, 2013 income and reports the income on its U.S. federal income tax return. Situation 3 The facts are the same as inSituation 1 except thatAdeals directly withBwithout interposingXor any other entity.Aob- tained the permit from the Mexican Min- istry of Foreign Affairs, signed the MLT agreement withB, and negotiated the pur- chase of Greenacre. Additionally, the pro- visions of the MLT agreement that apply toXinSituation 1instead apply toA. If Greenacre is occasionally leased,Adi- rectly receives the rental income and re- ports the income onA’s U.S. federal in- come tax return.Bcollects a nominal an- nual fee fromA. There is no other agree- ment or arrangement between or amongA, B, or a third party that would cause the overall relationship to be classified as a partnership (or any other type of entity) for U.S. federal income tax purposes. LAW AND ANALYSIS Section 301.7701–1(a)(1) provides that whether an organization is an entity sep- arate from its owners for federal tax pur- poses is a matter of federal tax law and does not depend on whether the organiza- tion is recognized as an entity under local law. Section 301.7701–2(a) defines a “busi- ness entity” as any entity recognized for federal tax purposes (including an entity with a single owner that may be disre- garded as an entity separate from its owner under § 301.7701–3) that is not properly classified as a trust under § 301.7701–4 or otherwise subject to special treatment under the Code. If a business entity with only one owner is disregarded as separate from its owner, its activities generally are treated in the same manner as a sole propri- etorship, branch, or division of the owner. Section 301.7701–4(a) provides that the term “trust” refers to an arrangement created by a will or by aninter vivos declaration whereby trustees take title to property for the purpose of protecting or conserving it for the beneficiaries. Usually the beneficiaries of such a trust do no more than accept the benefits thereof and are not the voluntary planners or creators of the trust arrangement. However, the bene- ficiaries of a trust may be the persons who create it, and it will be recognized as a trust if it was created for the purpose of pro- tecting and conserving the trust property for beneficiaries who stand in the same relation to the trust as they would if the trust had been created by others for them. Generally, an arrangement is treated as a trust if it can be shown that the purpose of the arrangement is to vest in trustees the responsibility for the protection and conservation of property for beneficiaries who cannot share in the discharge of this responsibility. Rev. Rul. 92–105, 1992–2 C.B. 204, addresses the transfer of a taxpayer’s in- terest in an Illinois land trust under § 1031. Under the facts of the ruling, an individual taxpayer created an Illinois land trust and named a domestic corporation as trustee. Under the deed of trust, the taxpayer trans- ferred legal and equitable title to the real property to the trust, subject to the provi- sions of an accompanying land trust agree- ment. The land trust agreement provided that the taxpayer retained exclusive con- trol of the management, operation, renting, and selling of the real property, together with an exclusive right to the earnings and proceeds from the real property. Under the agreement, the taxpayer was required to file all tax returns, pay all taxes, and satisfy any other liabilities with respect to the real property. Rev. Rul. 92–105 con- cludes that, because the trustee’s only re- sponsibility was to hold and transfer title at the direction of the taxpayer, a trust, as defined in § 301.7701–4(a), was not estab- lished. The ruling holds that, on the facts described in the ruling, the trustee was a mere agent for the holding and transfer of title to the real property, and the taxpayer retained direct ownership of the real prop- erty for federal income tax purposes. Situation 1 BecauseB’s only duties under the MLT agreement are to holdthe legal title to Greenacre and transfer title at the direction ofX, the MLT is not a trust.Xretains the right to manage andcontrol Greenacre. Xhas the right to collect any rent on Greenacre. In addition,Xhas the obliga- tion to pay directly any taxes and other liabilities due withrespect to Greenacre. Accordingly, becauseXis treated as a dis- regarded entity under § 301.7701–2,Ais treated as the owner of Greenacre. Situation 2 The MLT is not a trust, and the analysis is the same as inSituation 1except that, becauseXis treated as a corporation under § 301.7701–2(a), Xis treated as the owner of Greenacre. Situation 3 BecauseB’s only duties under the MLT agreement are to hold the legal title to Greenacre and transfertitle at the direction ofA, the MLT is not a trust.Aretains the right to manage andcontrol Greenacre. Ahas the right to collect any rent on Greenacre. In addition,Ahas the obliga- tion to pay directly any taxes and other liabilities due withrespect to Greenacre. Accordingly,Ais treated as the owner of Greenacre. HOLDING(S) In all three situations described above, the MLT is not a trust within the mean- ing of § 301.7701–4(a). If, under the MLT agreement,Bholds legal title to any as- sets other than Greenacre or is permitted or required to engage in any activity be- yond holding legal title to Greenacre, the holding of this revenue ruling does not ap- ply and the rules of §§ 301.7701–1 through 301.7701–4 will determine the federal tax classification of the MLT. DRAFTING INFORMATION The principal author of this revenue ruling is Wendy L. Kribell of the Office of Associate Chief Counsel (Passthroughs & Special Industries).For further information regarding this revenue ruling, contact Ms. Kribell at (202) 622–3050 (not a toll-free call). June 24, 201312682013–26 I.R.B. Part III. Administrative, Procedural, and Miscellaneous Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates Notice 2013–37 This notice provides guidance on the corporate bond monthly yield curve (and the corresponding spot segment rates), and the 24-month average segment rates under § 430(h)(2) of the Internal Revenue Code. In addition, this notice provides guidance as to the interest rate on 30-year Trea- sury securities under § 417(e)(3)(A)(ii)(II) as in effect for plan years beginning be- fore 2008, the 30-year Treasury weighted average rate under § 431(c)(6)(E)(ii)(I), and the minimum present value segment rates under § 417(e)(3)(D) as in effect for plan years beginning after 2007. These rates reflect certain changes implemented by the Moving Ahead for Progress in the 21st Century Act, Public Law 112–141 (MAP–21). MAP–21 provides that for purposes of § 430(h)(2), the segment rates are limited by the applicable maximum percentage or the applicable minimum per- centage based on the average of segment rates over a 25 year period. YIELD CURVE AND SEGMENT RATES Generally, except for certain plans under sections 104 and 105 of the Pen- sion Protection Act of 2006, § 430 of the Code specifies the minimum funding requirements that apply to single em- ployer plans pursuant to § 412. Section 430(h)(2) specifies the interest rates that must be used to determine a plan’s target normal cost and funding target. Under this provision, present value is generally determined using three 24-month average interest rates (“segment rates”), each of which applies to cash flows during speci- fied periods. To the extent provided under § 430(h)(2)(C)(iv), these segment rates are adjusted by the applicable percentage of the 25-year average segment rates for the period ending September 30 of the year preceding the calendar year in which the plan year begins. However, an election may be made under § 430(h)(2)(D)(ii) to use the monthly yield curve in place of the segment rates. Notice 2007–81, 2007–44 I.R.B. 899, provides guidelines for determining the monthly corporate bond yield curve, and the 24-month average corporate bond seg- ment rates used to compute the target nor- mal cost and the funding target. Pursuant to Notice 2007–81, the monthly corpo- rate bond yield curve derived from May 2013 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of May 2013 are, respectively, 0.97, 3.76, and 5.01. For plan years beginning on or after January 1, 2012, the 24-month average segment rates determined under § 430(h)(2)(C)(iv) must be adjusted by the applicable percentage of the corresponding 25-year average seg- ment rates. The 25-year average segment rates for plan years beginning in 2012 and for plan years beginning in 2013 were pub- lished in Notices 2012–55 and 2013–11, respectively. The three 24-month average corporate bond segment rates applicable for June 2013 without adjustment, and the adjusted 24-month average segment rates taking into account the applicable percent- ages of the corresponding 25-year average segment rates, are as follows: 24-Month Average Segment Rates Not Adjusted Adjusted 24-Month Average Segment Rates, Based on Applicable Percentage of 25-Year Average Rates For Plan Years Beginning In Applicable Month First Segment Second Segment Third Segment First Segment Second Segment Third Segment 2012June20131.434.10 5.155.546.857.52 2013June20131.434.10 5.15 4.94 6.15 6.76 30-YEAR TREASURY SECURITIES INTEREST RATES Generally for plan years beginning after 2007, § 431 specifies the mini- mum funding requirements that apply to multiemployer plans pursuant to § 412. Section 431(c)(6)(B)specifies a minimum amount for the full-funding limitation described in section 431(c)(6)(A), based on the plan’s current liability. Section 431(c)(6)(E)(ii)(I) provides that the inter- est rate used to calculate current liability for this purpose must be no more than 5 percent above and no more than 10 percent below the weighted average of the rates of interest on 30-year Treasury securities during the four-year period ending on the last day before the beginning of the plan year. Notice 88–73, 1988–2 C.B. 383, provides guidelines for determining the weighted average interest rate. The rate of interest on 30-year Treasury securi- ties for May 2013 is 3.11 percent. The Service has determined this rate as the av- erage of the daily determinations of yield on the 30-year Treasury bond maturing in February 2043 determined each day throughMay8,2013,andtheyieldonthe 30-year Treasury bond maturing in May 2043 determined each day for the balance of the month. The following rates were determined for plan years beginning in the month shown below. 2013–26 I.R.B.1269June 24, 2013 For Plan Years Beginning inPermissible Ran ge MonthYear 30-Year Treasury Weighted Average90%to105% June2013 3.45 3.113.63 MINIMUM PRESENT VALUE SEGMENT RATES In general, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month average. Notice 2007–81 provides guide- lines for determining the minimum present value segment rates. Pursuant to that no- tice, the minimum present value segment rates determined for May 2013 are as fol- lows: First Segment Second Segment Third Segment 0.973.76 5.01 DRAFTING INFORMATION The principal author of this notice is Tony Montanaro of the Employee Plans, Tax Exempt and Government Entities Division. Mr. Montanaro may be e-mailed atRetirementPlanQuestions@irs.gov. June 24, 201312702013–26 I.R.B. Table I Monthly Yield Curve for May 2013 Derived from May 2013 Data Maturity YieldMaturity YieldMaturity YieldMaturity YieldMaturity Yield 0.5 0.26 20.5 4.70 40.55.0560.55.1880.55.25 1.0 0.45 21.04.7141.0 5.06 61.0 5.18 81.0 5.25 1.5 0.62 21.5 4.73 41.55.0661.55.1981.55.25 2.00.7722.04.7442.0 5.06 62.0 5.19 82.0 5.25 2.5 0.91 22.54.7542.55.0762.55.1982.55.25 3.01.0423.04.7743.05.0763.05.1983.05.25 3.5 1.17 23.5 4.78 43.55.0863.55.1983.55.25 4.01.3224.04.7944.0 5.08 64.0 5.20 84.0 5.26 4.5 1.47 24.5 4.80 44.55.0964.55.2084.55.26 5.0 1.64 25.0 4.81 45.05.0965.05.2085.05.26 5.5 1.83 25.5 4.82 45.55.0965.55.2085.55.26 6.02.0226.04.8346.05.1066.05.2086.05.26 6.5 2.21 26.5 4.84 46.55.1066.55.2086.55.26 7.02.4127.04.8647.0 5.11 67.0 5.21 87.0 5.26 7.5 2.60 27.5 4.87 47.55.1167.55.2187.55.26 8.02.7928.04.8848.0 5.11 68.0 5.21 88.0 5.26 8.5 2.98 28.5 4.89 48.55.1268.55.2188.55.26 9.03.1529.04.8949.05.1269.05.2189.05.27 9.5 3.31 29.5 4.90 49.55.1269.55.2289.55.27 10.03.4630.04.91 50.05.13 70.0 5.22 90.0 5.27 10.5 3.60 30.5 4.92 50.55.1370.55.2290.55.27 11.03.7331.04.93 51.05.13 71.0 5.22 91.0 5.27 11.5 3.84 31.5 4.94 51.55.1371.55.2291.55.27 12.03.9532.04.9552.05.1472.05.2292.05.27 12.5 4.04 32.54.9552.55.1472.55.2292.55.27 13.04.1333.04.96 53.05.14 73.0 5.23 93.0 5.27 13.5 4.20 33.5 4.97 53.55.1573.55.2393.55.27 14.04.2734.04.98 54.05.15 74.0 5.23 94.0 5.28 14.5 4.33 34.5 4.98 54.55.1574.55.2394.55.28 15.04.3835.04.9955.05.1575.05.2395.05.28 15.5 4.43 35.55.0055.55.1675.55.2395.55.28 16.04.4736.0 5.0056.05.16 76.0 5.23 96.0 5.28 16.54.5136.55.0156.55.1676.55.2496.55.28 17.0 4.54 37.0 5.0157.05.16 77.0 5.24 97.0 5.28 17.54.5737.55.0257.55.1777.55.2497.55.28 18.04.5938.05.0258.05.1778.05.2498.05.28 18.5 4.62 38.55.0358.55.1778.55.2498.55.28 19.04.6439.0 5.0459.05.17 79.0 5.24 99.0 5.28 19.5 4.66 39.55.0459.55.1879.55.2499.55.28 20.04.6840.0 5.05 60.0 5.18 80.0 5.25 100.0 5.29 2013–26 I.R.B.1271June 24, 2013 Definition of Terms Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the ef- fect: Amplifieddescribes a situation where no change is being made in a prior pub- lished position, but the prior position is be- ingextendedtoapplytoavariationofthe fact situation set forth therein. Thus, if an earlier ruling held that a principle ap- plied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare withmodi- fied,below). Clarifiedis used in those instances where the language in a prior ruling is be- ing made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed. Distinguisheddescribes a situation where a ruling mentions a previously pub- lished ruling and points out an essential difference between them. Modifiedis used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare withamplifiedandclarified, above). Obsoleteddescribes a previously pub- lished ruling that is not considered deter- minative with respect to future transac- tions. This term is most commonly used in a ruling that lists previously published rul- ings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted. Revokeddescribes situations where the position in the previously published ruling is not correct and the correct position is beingstatedinanewruling. Supersededdescribes a situation where the new ruling does nothing more than re- state the substance and situation of a previ- ously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same po- sition published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single rul- ing a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new rul- ing does more than restate the substance of a prior ruling, a combination of terms is used. For example,modifiedandsu- persededdescribes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously pub- lished ruling is first modified and then, as modified, is superseded. Supplementedis used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original rul- ing has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the ad- ditions, and supersedes all prior rulings in the series. Suspendedis used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study. Abbreviations The fol lowing abbreviations in current use and for merly used will appear in material publis hedintheBulletin. A—Individual. Acq.—A cquiescence. B—Individual. BE—Beneficiary. BK—Bank . B.T.A.—Board of Tax Appeals. C—Individual. C.B.—Cu mulative Bulletin. CFR—Code of Federal Regulations. CI—City. COOP—Coo perative. Ct.D.—Court Decision. CY—County. D—Decede nt. DC—Dummy Corporation. DE—Donee. Del. Order —Delegation Order. DISC—Domestic International Sales Corporation. DR—Donor. E—Estate. EE—Employee. E.O.—Executive Order. ER—Emp loyer. ERISA—Employee Retirement Income Security Act. EX—Executor. F—Fiduc iary. FC—Foreign Country. FICA—Federal Insurance Contributions Act. FISC—Fo reign International Sales Company. FPH—Foreign Personal Holding Company. F.R.—Federal Register. FUTA—Fed eral Unemployment Tax Act. FX—Foreign corporation. G.C.M.—Chief Counsel’s Memorandum. GE—Grante e. GP—General Partner. GR—Grantor. IC—Insura nce Company. I.R.B.—Internal Revenue Bulletin. LE—Lessee. LP—Limited Partner. LR—Lessor. M—Minor. Nonacq.—No nacquiescence. O—Organization. P—Parent Corporation. PHC—Persona l Holding Company. PO—Possession of the U.S. PR—Partner. PRS—Pa rtnership. PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Re al Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul.—Revenue Ruling. S—Subsi diary. S.P.R.—Statement of Procedural Rules. Stat.—Statutes at Large. T—Target Corporation. T.C.—Tax Court. T.D.—Treasury Decision. TFE—Trans feree. TFR—Transferor. T.I.R.—Technical Information Release. TP—Taxpay er. TR—Trust. TT—Trustee. U.S.C.—Uni ted States Code. X—Corporation. Y—Corporation. Z—Corporat ion. June 24, 2013i2013–26 I.R.B. Numerical Finding List 1 Bulletins 2013–1 through 2013–26 Announcements: 2013-1, 2013-1 I.R.B.251 2013-2, 2013-2 I.R.B.271 2013-3, 2013-2 I.R.B.271 2013-4, 2013-4 I.R.B.440 2013-5, 2013-3 I.R.B.306 2013-6, 2013-3 I.R.B.307 2013-7, 2013-3 I.R.B.308 2013-8, 2013-4 I.R.B.440 2013-9, 2013-4 I.R.B.441 2013-10, 2013-3 I.R.B.311 2013-11, 2013-6 I.R.B.483 2013-12, 2013-11 I.R.B.651 2013-13, 2013-9 I.R.B.532 2013-14, 2013-11 I.R.B.651 2013-15, 2013-11 I.R.B.652 2013-16, 2013-14 I.R.B.738 2013-17, 2013-16 I.R.B.911 2013-18, 2013-25 I.R.B.1256 2013-19, 2013-14 I.R.B.760 2013-20, 2013-14 I.R.B.761 2013-21, 2013-17 I.R.B.980 2013-22, 2013-17 I.R.B.981 2013-23, 2013-16 I.R.B.940 2013-24, 2013-24 I.R.B.1249 2013-25, 2013-24 I.R.B.1249 2013-26, 2013-16 I.R.B.940 2013-27, 2013-17 I.R.B.981 2013-28, 2013-17 I.R.B.982 2013-29, 2013-18 I.R.B.1024 2013-30, 2013-21 I.R.B.1134 2013-31, 2013-21 I.R.B.1135 2013-32, 2013-22 I.R.B.1192 2013-33, 2013-20 I.R.B.1098 2013-34, 2013-23 I.R.B.1207 Notices: 2013-1, 2013-3 I.R.B.281 2013-2, 2013-6 I.R.B.473 2013-3, 2013-7 I.R.B.484 2013-4, 2013-9 I.R.B.527 2013-5, 2013-9 I.R.B.529 2013-6, 2013-10 I.R.B.540 2013-7, 2013-6 I.R.B.477 2013-8, 2013-7 I.R.B.486 2013-9, 2013-9 I.R.B.529 2013-10, 2013-8 I.R.B.503 2013-11, 2013-11 I.R.B.610 2013-12, 2013-10 I.R.B.543 2013-13, 2013-12 I.R.B.659 2013-14, 2013-13 I.R.B.712 2013-15, 2013-14 I.R.B.739 2013-16, 2013-14 I.R.B.740 Notices— Continued: 2013-17, 2013-20 I.R.B. 1082 2013-18, 2013-14 I.R.B.742 2013-19, 2013-14 I.R.B.743 2013-20, 2013-15 I.R.B.902 2013-21, 2013-15 I.R.B.903 2013-22, 2013-15 I.R.B.904 2013-23, 2013-16 I.R.B.906 2013-24, 2013-16 I.R.B.909 2013-25, 2013-17 I.R.B.978 2013-26, 2013-18 I.R.B.984 2013-27, 2013-18 I.R.B.985 2013-28, 2013-19 I.R.B.1039 2013-29, 2013-20 I.R.B.1085 2013-30, 2013-21 I.R.B.1099 2013-31, 2013-21 I.R.B.1099 2013-32, 2013-22 I.R.B.1137 2013-33, 2013-22 I.R.B.1140 2013-34, 2013-23 I.R.B.1198 2013-35, 2013-24 I.R.B.1240 2013-36, 2013-24 I.R.B.1242 2013-37, 2013-26 I.R.B.1269 2013-38, 2013-25 I.R.B.1251 2013-39, 2013-25 I.R.B.1252 2013-40, 2013-25 I.R.B.1254 Proposed Regulations: REG-160873-04, 2013-20 I.R.B.1089 REG-155929-06, 2013-11 I.R.B.650 REG-106918-08, 2013-13 I.R.B.714 REG-141066-09, 2013-3 I.R.B.289 REG-148873-09, 2013-7 I.R.B.494 REG-102966-10, 2013-10 I.R.B.579 REG-120391-10, 2013-18 I.R.B.1005 REG-132702-10, 2013-19 I.R.B.1042 REG-140649-11, 2013-12 I.R.B.666 REG-106499-12, 2013-21 I.R.B.1111 REG-106796-12, 2013-22 I.R.B.1164 REG-118315-12, 2013-14 I.R.B.746 REG-122706-12, 2013-19 I.R.B.1043 REG-122707-12, 2013-5 I.R.B.450 REG-125398-12, 2013-23 I.R.B.1199 REG-126633-12, 2013-24 I.R.B.1245 REG-148500-12, 2013-13 I.R.B.716 REG-154563-12, 2013-20 I.R.B.1097 Revenue Procedures: 2013-1, 2013-1 I.R.B.1 2013-2, 2013-1 I.R.B.92 2013-3, 2013-1 I.R.B.113 2013-4, 2013-1 I.R.B.126 2013-5, 2013-1 I.R.B.170 2013-6, 2013-1 I.R.B.198 2013-7, 2013-1 I.R.B.233 2013-8, 2013-1 I.R.B.237 2013-9, 2013-2 I.R.B.255 Revenue Procedures— Continued: 2013-10, 2013-2 I.R.B. 267 2013-11, 2013-2 I.R.B.269 2013-12, 2013-4 I.R.B.313 2013-13, 2013-6 I.R.B.478 2013-14, 2013-3 I.R.B.283 2013-15, 2013-5 I.R.B.444 2013-16, 2013-7 I.R.B.488 2013-17, 2013-11 I.R.B.612 2013-18, 2013-8 I.R.B.503 2013-19, 2013-11 I.R.B.648 2013-20, 2013-14 I.R.B.744 2013-21, 2013-12 I.R.B.660 2013-22, 2013-18 I.R.B.985 2013-23, 2013-17 I.R.B.978 2013-24, 2013-22 I.R.B.1142 2013-25, 2013-21 I.R.B.1110 2013-26, 2013-22 I.R.B.1160 2013-27, 2013-24 I.R.B.1243 Revenue Rulings: 2013-1, 2013-2 I.R.B.252 2013-2, 2013-10 I.R.B.533 2013-3, 2013-8 I.R.B.500 2013-4, 2013-9 I.R.B.520 2013-5, 2013-9 I.R.B.525 2013-6, 2013-13 I.R.B.701 2013-7, 2013-11 I.R.B.608 2013-8, 2013-15 I.R.B.763 2013-9, 2013-15 I.R.B.764 2013-10, 2013-26 I.R.B.1257 2013-11, 2013-20 I.R.B.1059 2013-12, 2013-24 I.R.B.1237 2013-14, 2013-26 I.R.B.1267 Tax Conventions: 2013-16, 2013-14 I.R.B.738 Treasury Decisions: 9601, 2013-10 I.R.B.535 9603, 2013-3 I.R.B.273 9605, 2013-11 I.R.B.587 9606, 2013-11 I.R.B.586 9607, 2013-6 I.R.B.469 9608, 2013-3 I.R.B.274 9609, 2013-12 I.R.B.655 9610, 2013-15 I.R.B.765 9611, 2013-13 I.R.B.699 9612, 2013-13 I.R.B.678 9613, 2013-15 I.R.B.900 9614, 2013-17 I.R.B.947 9615, 2013-19 I.R.B.1026 9616, 2013-20 I.R.B.1061 9617, 2013-23 I.R.B.1195 9618, 2013-23 I.R.B.1194 9619, 2013-24 I.R.B.1212 1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2012–27 through 2012–52 is in Internal Revenue Bulletin 2012–52, dated December 27, 2012. 2013–26 I.R.B.iiJune 24, 2013 Finding List of Current Actions on Previously Published Items 1 Bulletins 2013–1 through 2013–26 Announcements: 2012-42 Obsoleted by T.D. 9610, 2013-15 I.R.B. 765 2013-12 Supplemented by Ann. 2013-22, 2013-17 I.R.B. 981 Notices: 87-64 Obsoleted by T.D. 9614, 2013-17 I.R.B. 947 2000-45 Modified and superseded by Notice 2013-18, 2013-14 I.R.B. 742 2006-87 Superseded by Notice 2013-31, 2013-21 I.R.B. 1099 2007-25 Superseded by Notice 2013-31, 2013-21 I.R.B. 1099 2007-77 Superseded by Notice 2013-31, 2013-21 I.R.B. 1099 2008-10 Obsoleted by T.D. 9615, 2013-19 I.R.B. 1026 2008-107 Superseded by Notice 2013-31, 2013-21 I.R.B. 1099 2010-8 Obsoleted by T.D. 9618, 2013-23 I.R.B. 1194 2010-27 Superseded by Notice 2013-31, 2013-21 I.R.B. 1099 2010-60 Obsoleted by T.D. 9610, 2013-15 I.R.B. 765 2011-8 Superseded by Notice 2013-31, 2013-21 I.R.B. 1099 2011-14 Amplified and supplemented by Notice 2013-7, 2013-6 I.R.B. 477 Notices— Continued: 2011-34 Obsoleted by T.D. 9610, 2013-15 I.R.B. 765 2011-38 Obsoleted by REG-148873-09, 2013-7 I.R.B. 494 2011-53 Obsoleted by T.D. 9610, 2013-15 I.R.B. 765 2012-19 Superseded by Notice 2013-31, 2013-21 I.R.B. 1099 2012-60 Superseded by Notice 2013-1, 2013-3 I.R.B. 281 2013-1 Superseded by Notice 2013-36, 2013-24 I.R.B. 1242 Modified and superseded by Notice 2013-16, 2013-14 I.R.B. 740 2013-16 Modified and superseded by Notice 2013-36, 2013-24 I.R.B. 1242 Proposed Regulations: REG-140668-07 Corrected by Ann. 2013-6, 2013-3 I.R.B. 307 Revenue Procedures: 87-57 Modified by Rev. Proc. 2013-13, 2013-6 I.R.B. 478 2004-66 Modified and superseded by Rev. Proc. 2013-11, 2013-2 I.R.B. 269 2008-35 Modified and superseded by Rev. Proc. 2013-14, 2013-3 I.R.B. 283 2008-50 Modified and superseded by Rev. Proc. 2013-12, 2013-4 I.R.B. 313 2011-14 Modified by Rev. Proc. 2013-26, 2013-22 I.R.B. 1160 Rev. Proc. 2013-24, 2013-22 I.R.B.1142 Rev. Proc. 2013-20, 2013-14 I.R.B.744 2011-49 Modified by Rev. Proc. 2013-6, 2013-1 I.R.B. 198 Revenue Procedures— Continued: 2011-52 Modified and partly superseded by Rev. Proc. 2013-15, 2013-5 I.R.B. 444 2011-55 Amplified and supplemented by Notice 2013-7, 2013-6 I.R.B. 477 2011-61 Superseded by Rev. Proc. 2013-17, 2013-11 I.R.B. 612 2011-62 Superseded by Rev. Proc. 2013-18, 2013-8 I.R.B. 503 2012-1 Superseded by Rev. Proc. 2013-1, 2013-1 I.R.B. 1 2012-2 Superseded by Rev. Proc. 2013-2, 2013-1 I.R.B. 92 2012-3 Superseded by Rev. Proc. 2013-3, 2013-1 I.R.B. 113 2012-4 Superseded by Rev. Proc. 2013-4, 2013-1 I.R.B. 126 2012-5 Superseded by Rev. Proc. 2013-5, 2013-1 I.R.B. 170 2012-6 Superseded by Rev. Proc. 2013-6, 2013-1 I.R.B. 198 2012-7 Superseded by Rev. Proc. 2013-7, 2013-1 I.R.B. 233 2012-8 Superseded by Rev. Proc. 2013-8, 2013-1 I.R.B. 237 2012-9 Superseded by Rev. Proc. 2013-9, 2013-2 I.R.B. 255 2012-10 Superseded by Rev. Proc. 2013-10, 2013-2 I.R.B. 267 2012-16 Obsoleted by Rev. Proc. 2013-27, 2013-24 I.R.B. 1243 2012-30 Corrected and clarified by Ann. 2013-3, 2013-2 I.R.B. 271 Updated by Ann. 2013-10, 2013-3 I.R.B. 311 1 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2012–27 through 2012–52 is in Internal Revenue Bulletin 2012–52, dated December 27, 2012. June 24, 2013iii2013–26 I.R.B. Revenue Procedures— Continued: 2012-46 Corrected by Ann. 2013-11, 2013-6 I.R.B. 483 2013-1 Corrected by Ann. 2013-9, 2013-4 I.R.B. 441 2013-4 Modified by Rev. Proc. 2013-22, 2013-18 I.R.B. 985 2013-6 Revised by Ann. 2013-15, 2013-11 I.R.B. 652 Corrected by Ann. 2013-13, 2013-9 I.R.B. 532 2013-8 Modified by Rev. Proc. 2013-22, 2013-18 I.R.B. 985 2013-14 Modified by Rev. Proc. 2013-19, 2013-11 I.R.B. 648 Revenue Rulings: 92-19 Supplemented in part by Rev. Rul. 2013-4, 2013-9 I.R.B. 520 Treasury Decisions: 9564 Corrected by Ann. 2013-4, 2013-4 I.R.B. 440 Amended by Ann. 2013-7, 2013-3 I.R.B. 308 9604 Corrected by Ann. 2013-19, 2013-14 I.R.B. 760 2013–26 I.R.B.ivJune 24, 2013 INDEX Internal Revenue Bulletins 2013–1 to 2013–26 The abbreviation and number in parenthesis following the index entry refer to the specific item; numbers in roman and italic type following the parentheses refer to the Internal Revenue Bulletin in which the item may be found and the page number on which it appears. Key to Abbreviations: AnnAnnouncement CDCourt Decision DODelegation Order EOExecutive Order PLPublic Law PTEProhibited Transaction Exemption RPRevenue Procedure RRRevenue Ruling SPRStatement of Procedural Rules TCTax Convention TDTreasury Decision TDOTreasury Department Order EMPLOYEE PLANS Closing agreements (RP 12) 4,313; (Ann 21) 17,980 Defined benefit plans, funding (Notice 11) 11,610 Determination letters, issuing procedure (RP 6) 1,198; correc- tion (Ann 13) 9,532 Elimination of single-sum distribution option (or other acceler- ated benefits) under defined benefit plan of plan sponsor in bankruptcy (TD 9601) 10,535 Employee stock ownership plans, diversification requirements (Notice 17) 20,1082 $500,000 deduction limitation for remuneration provided by cer- tain health insurance providers (REG-106796–12) 22,1164 Full funding limitations, weighted average interest rates, seg- ment rates for: January 2013 (Notice 2) 6,473 February 2013 (Notice 6) 10,540 March 2013 (Notice 23) 16,906 April 2013 (Notice 28) 19,1039 May 2013 (Notice 32) 22,1137 June 2013 (Notice 37) 26,1269 Letter rulings: And determination letters, areas which will not be issued from: Associates Chief Counsel and Division Counsel (TE/GE) (RP 3) 1,113 Associate Chief Counsel (International ) (RP 7) 1,233 And general information letters, procedures (RP 4) 1,126 User fees, request for letter rulings (RP 8) 1,237 Pre-Approved Plans Opinion and advisory letters (RP 22) 18,985 Proposed regulation: 26 CFR 54.9815–2705, added; 54.9802–1, revised; rules relating to incentives for nondiscriminatory wellness pro- grams (REG–122707–12) 5,450 EMPLOYEE PLANS—Cont. Public comment invited on recommendations for 2013-2014 Guidance Priority List (Notice 22) 15,904 Qualified plans, determination letters (Ann 15) 11,652 Qualified retirement plans, covered compensation, permitted dis- parity (RR 2) 10,533 Regulation: 26 CFR 1.1411(d)–4, amended; elimination of single-sum dis- tribution option (or other accelerated benefits) under de- fined benefit plan of plan sponsor in bankruptcy (TD 9601) 10,535 Rules relating to incentives for nondiscriminatory wellness pro- grams (REG–122707–12) 5,450 Rules relating to 90-day waiting period limitation (REG–122706–12) 19,1043 Technical advice to IRS employees (RP 5) 1,170 Weighted average interest rates: Segments rates for: January 2013 (Notice 2) 6,473 February 2013 (Notice 6) 10,540 March 2013 (Notice 23) 16,906 April 2013 (Notice 28) 19,1039 May 2013 (Notice 32) 22,1137 June 2013 (Notice 37) 26,1269 EMPLOYMENT TAX Employment tax obligations of a third party that enters into a service agreement with an employer to take on the employer’s employment tax responsibilities (REG–102966–10) 10,579 IRS request for comments on voluntary tip compliance agree- ments (Ann 29) 18,1024 Letter rulings and information letters issued by Associate Of- fices, determination letters issued by Operating Divisions (RP 1) 1,1;correction(Ann9)4,441 Proposed regulation: 26 CFR 31.3504–2, added; employment tax obligations of a third party that enters into aservice agreement with an em- ployer to take on the employer’s employment tax responsi- bilities (REG–102966–10) 10,579 Public comment invited on recommendations for 2013-2014 Guidance Priority List (Notice 22) 15,904 Technical Advice Memoranda (TAMs) (RP 2) 1,92 Transit benefit adjustment for 2012 (Notice 8) 7,486 Updating of employer identification numbers (TD 9617) 23, 1195 ESTATE TAX Cost-of-living adjustments for inflation for 2013 (RP 15) 5,444 Letter rulings and information letters issued by Associate Of- fices, determination letters issued by Operating Divisions (RP 1) 1,1;correction(Ann9)4,441 Public comment invited on recommendations for 2013-2014 Guidance Priority List (Notice 22) 15,904 Technical Advice Memoranda (TAMs) (RP 2) 1,92 June 24, 2013v2013–26 I.R.B. EXCISE TAX Biodiesel claims, alternative fuel claims, section 34 claims, sec- tion 6426, section 6427 (Notice 26) 18,984 Health insurance providers fee (REG–118315–12) 14,746 Letter rulings and information letters issued by Associate Of- fices, determination letters issued by Operating Divisions (RP 1) 1,1;correction(Ann9)4,441 Payout requirements for Type III supporting organizations that are not functionally integrated (TD 9605) 11,587; (REG–155929–06) 11,650 Proposed regulations: 26 CFR 1.509(a)–4, amended; payout requirements for Type III supporting organizations that are not functionally inte- grated (REG–155929–06) 11,650 Public comment invited on recommendations for 2013-2014 Guidance Priority List (Notice 22) 15,904 Regulations: 26 CFR 1.509(a)–4, amended; 1.509(a)–4T, added; 53.4943–11, amended; payout requirements for Type III supporting organizations that are not functionally inte- grated (REG–155929–06) 11,650 Taxable medical devices (Ann 19) 14,760 Technical Advice Memoranda (TAMs) (RP 2) 1,92 EXEMPT ORGANIZATIONS Community health needs assessments for charitable hospitals (REG-106499–12) 21,1111 Foundation status of certain organizations (Ann 18) 25,1256 Letter rulings: And determination letters: And general information letters, procedures (RP 4) 1,126 Areas which will not be issued from Associates Chief Counsel and Division Counsel (TE/GE) (RP 3) 1,113 Exemption application determination letter rulings under sections 501, 509, 4940,4942, and 4947 (RP 10) 2,267 Exemption application determination letter rulings under sections 501 and 521 (RP 9) 2,255 User fees, request for letter rulings (RP 8) 1,237 Payout requirements for Type III supporting organizations that are not functionally integrated (TD 9605) 11,587; (REG–155929–06) 11,650 Proposed regulations: 26 CFR 1.509(a)–4, amended; payout requirements for Type III supporting organizations that are not functionally inte- grated (REG–155929–06) 11,650 Public comment invited on recommendations for 2013-2014 Guidance Priority List (Notice 22) 15,904 Revocations, exempt organizations (Ann 31) 21,1135;(Ann32) 22,1192;(Ann24)24,1249;(Ann25)24,1249 Technical Advice Memoranda (TAMs) (RP 2) 1,92 GIFT TAX Letter rulings and information letters issued by Associate Of- fices, determination letters issued by Operating Divisions (RP 1) 1,1;correction(Ann9)4,441 Public comment invited on recommendations for 2013-2014 Guidance Priority List (Notice 22) 15,904 Technical Advice Memoranda (TAMs) (RP 2) 1,92 INCOME TAX Action on decision: Wilson v. Commissioner, 705 F.3rd 980 (9th Cir. 2013), aff’g T.C. Memo. 2010–134, (AOD) 25 Adjusted applicable Federal rates under section 1288, changes in method of determination (Notice 4) 9,527 Advance pricing and mutual agreement program (Ann 17) 16, 911 Allocation of research credit to members of controlled groups (Notice 20) 15,902 American Jobs Creation Act modifications to section 6708, failure to maintain lists of advisees with respect to reportable transactions (REG-160873–04) 20,1089 Applicability of de minimis partner rule (TD 9607) 6,469 Application of section 172(h) including consolidated groups, correction (Ann 6) 3,307 Awards for information relating to detecting underpay- ments of tax or violations of the Internal Revenue laws (REG–141066–09) 3,289; hearing (Ann 20) 14,761 Beginning of construction forpurposes of the renewable elec- tricity production tax credit and energy investment tax credit (Notice 29) 20,1085 Biodiesel claims, alternative fuel claims, section 34 claims, sec- tion 6426, section 6427 (Notice 26) 18,984 Bonds: Premium carryforwards (REG–140437–12) 12,676 Qualified exempt facility bonds and qualified residential rental projects (Notice 9) 9,529 Qualified Zone Academy Bondslimitation for year 2012 and 2013 (Notice 3) 7,484 Broker basis reporting for debt instruments and options; report- ing from premium (TD 9616) 20,1061 Business use of home, optional safe harbor method for expenses (RP 13) 6,478 Capitalization of electric utility generation property, unit of prop- erty definitions (RP 24) 22,1142 Capitalization of plants with apreproductive period in excess of 2years(Notice18)14,742; (RP 20) 14,744 Conclusive presumption of worthlessness under section 166 (No- tice 35) 24,1240 Corporations: Certain outbound property transfers by domestic corpora- tions; certain stock distributions by domestic corporations (TD 9614) 17,947 Indirect stock transfers and the coordination rule exceptions; transfers of stock or securities in outbound asset reorgani- zations (TD 9615) 19,1026; (REG-132702–10) 19,1042 Cost-of-living adjustments for inflation for 2013 (RP 15) 5,444 2013–26 I.R.B.viJune 24, 2013 INCOME TAX—Cont. Coverage of certain preventive services under the ACA (REG- 120391–10) 18,1005 Credits: Carbon dioxide sequestration (Notice 34) 23,1198 Health insurance premium (REG-125398–12) 23,1199 Low-income housing (Notice 15) 14,739; (Notice 40) 25, 1254 Qualifying advanced energy project credit program – Phase II program (Notice 12) 10,543 Declaratory judgement suits (Ann 24) 24,1249 Deductions for qualified film and television production costs (TD 9603) 3,273 Depreciation deduction, 2013 automobile inflation adjustments (RP 21) 12,660 Determination of trust under section 301.7701–4(a) (RR 14) 26, 1267 Disciplinary actions involving attorneys, certified public accoun- tants, enrolled agents, and enrolled actuaries (Ann 26) 16,940; (Ann 34) 23,1207 Disclosure of returns and return information to designee of tax- payer (TD 9618) 23,1194 Dual-use property request for comments (Notice 13) 12,659 Election to treat certain sales, exchanges, and distributions of the stock of a domestic corporation as a sale of its assets (TD 9619) 24,1212 Elimination of the Cumulative Bulletin after volume 2008–2 (Ann 12) 11,651 Empowerment zones, extension, designation (Notice 38) 25, 1251 E-signature standards (Ann 8) 4,440 Estimated tax penalty relief for farmers and fishermen (Notice 5) 9,529 Examination of returns and claimsfor return, credit, or abate- ments, determination of correct tax liability (RP 16) 7,488 Exceptions to loss transaction filter (RP 11) 2,269 Extension of the effective date of Rev. Proc. 2013–14 (RP 19) 11,648 Failure to file gain agreement and other required filings (REG–140649–11) 12,666 Filing and payment extension for individuals affected by the Boston Marathon explosions (Notice 30) 21,1099 $500,000 deduction limitation for remuneration provided by cer- tain health insurance providers (REG-106796–12) 22,1164 Foreign housing cost amount eligible for exclusion or deduction (Notice 31) 21,1099 Forms: W-2 and W-3 (RP 18) 8,503 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G, re- quirements for filing electronically, correction (Ann 3) 2, 271 Gross income, per capita payments from proceeds of settlements of Indian tribal trust cases (Notice 1) 3,281;(Notice16)14, 740; (Notice 36) 24,1242 Guidance to tax return preparers consents to disclose and con- sents to use tax return information in the Form 1040 series, INCOME TAX—Cont. update to Rev. Proc. 2008–35 (TD 9608) 3,274;(RP14)3, 283 HSA deduction, limitations on (RP 25) 21,1110 Inflation adjustment factor and phase-out amount for the noncon- ventional source fuel credit (Notice 25) 17,978 Inflation adjustment factors (Notice 33) 22,1140 Information reporting: By domestic entities under section 6083D (Notice 10) 8,503 By foreign financial institutions and withholding on payments to foreign financial institutions and other foreign entities (TD 9610) 15,765 Mortgage assistance program (Notice 7) 6,477 Insurance companies: Interest rate tables (RR 4) 9,520 Interest: Investment: Federal short-term, mid-term, and long-term rates for: January 2013 (RR 1) 2,252 February 2013 (RR 3) 8,500 March 2013 (RR 7) 11,608 April 2013 (RR 9) 15,764 May 2013 (RR 11) 20,1059 June 2013 (RR 12) 24,1237 Rates: Underpayments and overpayments, quarter beginning: April 1, 2013 (RR 6) 13,701 July 1, 2013 (RR 10) 26,1257 Internal Revenue Bulletin: proposal to eliminate the Index Sys- tem (Ann 22) 17,981 Letter rulings: And determination letters, areas which will not be issued from: Associates Chief Counsel and Division Counsel (TE/GE) (RP 3) 1,113 Associate Chief Counsel (International ) (RP 7) 1,233 And information letters issued by Associate Offices, determi- nation letters issued by Operating Divisions (RP 1) 1,1; correction (Ann 9) 4,441 Low-income housing credit (Notice 40) 25,1254 Maximum vehicle values for which the special valuation rules of Reg. 1.61–21(d) and (e) may be used in 2013 (Notice 27) 18, 985 Medical loss ratio for section 833 organizations (REG-126633- 12) 24,1245 Mortgage assistance programs, income exclusion, safe harbor deduction method (Notice 7) 6,477 National and area median gross income figures guidance for 2013 (RP 27) 24,1243 Noncompensatory partnership options (TD 9612) 13,678;cor- rection (Ann 28) 17,982 Paper copies of the Internal Revenue Bulletin, elimination of the Cumulative Bulletin (Ann 12) 11,651 Penalty relief for delayed2012 forms (Notice 24) 16,909 Per capita payments from proceeds or settlements of Indian tribal trust cases (Notice 1) 3,281;(Notice 16) 14,740; (Notice 36) 24,1160 June 24, 2013vii2013–26 I.R.B. INCOME TAX—Cont. Postponement of deadline for section 165(i) election for Hurri- cane Sandy losses (Notice 21) 15,903 Premium tax credit (REG-125398–12) 23,1199 Proportional method for accruing original issue discount on pools of credit card receivables (RP 26) 22,1160 Proposal to eliminate the Index System (Ann 22) 17,981 Proposed regulations: 26 CFR 1.162–31, added (REG-106796–12) 22,1164 26 CFR 1.171–2, amended; bond premiums carryforwards (REG–140437–12) 12,676 26 CFR 1.367(a)-3T revised; 1.367(a)-6T revised; 1.1248(f)-3T added; 1.6038B-1T revised (REG- 132702–10) 19,1042 26 CFR 1.501(r)-0, amended; 1.501(r)-1 amended; 1.501(r)-2 added; 1.501(r)-3 added; 1.501(r)-7 amended; 1.6012–2, amended; 1.6012–3, amended; 1.6033–2, amended; 53.4959–1, added; community health needs assessments for charitable hospitals (REG-106499–12) 21,1111 26 CFR 1.761–3, amended; 1.1234–3, amended; treat- ment of grantor of an option on a partnership interest (REG–106918–08) 13,714 26 CFR 1.833–1, added; medical loss ratio for section 833 organizations (REG–126633–12) 24,1245 26 CFR 1.5000A–0 thru –5, added; shared responsibility payment for not maintaining minimum essential coverage (REG–148500–12) 13,716 26 CFR 1.6042–4, amended; 1.6043–4, amended; 1.6044–5, amended; 1.6045–2 thru 5, amended; 1.6049–6, amended; 1.6050A–1, amended; 1.6050E–1, amended; 1.6050N–1, amended; 1.6050P–1, amended; 1.6050S–1, –3, amended; 301.6109–4, added; truncated taxpayer identification num- bers (REG–148873–09) 7,494 26 CFR 301.7623–1, revised; 301.7623–2 thru –4, added; 301.6103(h)(4)–1, added; awards for information relating to detecting underpayments of tax or violations of the In- ternal Revenue laws (REG–141066–09) 3,289 26 CFR 54.9815-2713 amended; 54.9801-2 amended; 16 CFR 54.9815-2713A added; coverage of certain preventive services under the ACA (REG-120391–10) 18,1005 26 CFR 54.9815–2705, added; 26 CFR 54.9801–1 as amended; 26 CFR 54.9802–1 as amended; 26 CFR 54.9801–3 as amended; 26 CFR 54.9801–4 as amended; 26 CFR 54.9801–5 as amended; 26 CFR 54.9801–6 as amended; 26 CRF 54.9802–1 as amended; 26 CFR 54.9815–2719T as amended; 26 CFR 54.9831–1 as amended (REG-122706–12) 19,1043 Public comment invited on recommendations for 2013-2014 Guidance Priority List (Notice 22) 15,904 Publications: 1141, General Rules and Specifications for Form W-2 and W-3 (RP 18) 8,503 1167, General Rules and Specifications for Forms and Sched- ules (RP 17) 11,612 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, correc- tion (Ann 3) 2,271 INCOME TAX—Cont. 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), and Schedule R (Form 941), correction (Ann 11) 6,483 Qualified board or exchange (RR 5) 9,525 Qualified exempt facility bonds (Notice 39) 25,1252 Qualified residential rental projects (Notice 39) 25,1252 Qualifying advanced coal project program (Ann 2) 2,271 Reduced 2009 estimated income tax payments for individuals with small business income (TD 9613) 15,900 Regulations: 26 CFR 1.36B–2, amended; shared responsibility payment for not maintaining minimum essential coverage (TD 9611) 13, 699 26 CFR 1.171–1, amended; 1.704–1, –3, amended; 1.1721–2, added; 1.761–3, added; 1.1272–1, amended; 1.1273–2, amended; 1.1275–4, amended; noncompensatory partner- ship options (TD 9612) 13,678 26 CFR 1.181–0, amended; 1.181–0T, removed; 1.181–1, amended; 1.181–1T, amended; 1.181–6, amended; 1.181–6T, removed; deductions for qualified film and television production costs (TD 9603) 3,273 26 CFR 1.304–4, revised; 1.304–4T, removed; use of con- trolled corporationsto avoid the application of section 304 (TD 9606) 11,586 26 CFR 1.336–0 through 1.336–5 added; 1.338–0, 1.338–1, and 1.338–5 amended; 1.901–2 amended; 1.1502–13 amended; election to treat certain sales, exchanges, and distributions of the stock of a domestic corporation as a sale of its assets (TD 9619) 24,1212 26 CFR 1.367(a)–1, –3, amended; 1.367(a)–7, added; 1.367–8, amended; 1.367(b)–0, amended; 1.367–4, amended; 1.367(e)–1, amended; 1.1248–1 revised; 1.1248–6, amended; 1.1248(f)–1, added; 1.1248(f)–2, added; 1.1248(f)–3, added; 1.6038B–1, revised; 1.1602–101, added; corporations, certain outbound prop- erty transfers by domestic corporations; certain stock distributions by domestic corporations (TD 9614) 17,947 26 CFR 1.367(a)-3T revised; 1.367(a)-6T revised; 1.1248(f)-3T added; 1.6038B-1T revised; corporations, indirect stock transfers and the coordination rule excep- tions; transfers of stock or securities in outbound asset reorganizations (TD 9615) 19,1026 26 CFR 1.1471–1, removed; 1.1471–0, added, 1.1471–1, added; 1.1471–2, added; 1.1471–3, added; 1.1471–4, added; 1.1471–5, added; 1.1474–6, added; 1.1472–1, added; 1.1473–1, added; 1.1474–1, added; 1.1474–2, added; 1.1474–3, added; 1.1474–5, added; 1.1474–5, added; 1.1474–6, added; 1.1471–7, added; 301–1474–1, added; by foreign financial institutions and withholding on payments to foreign financial institutions and other foreign entities (TD 9610) 15,765 26 CFR 1.6045–1 amended; 26 CFR 1.6045A–1 amended; 26 CFR 1.6045B–1 amended; 26 CFR 1.1275–3 amended; broker basis reporting for debtinstruments and options (TD 9616) 20,1061; (REG-154563–12) 20,1097 2013–26 I.R.B.viiiJune 24, 2013 INCOME TAX—Cont. 26 CFR 1.6654–2, revised; 1.6654–2T, removed; reduced 2009 estimated income tax payments for individuals with small business income (TD 9613) 15,900 26 CFR 301.7216–0, amended; 301.7216–0T, removed; 301.7216–2, amended; 301.7216–2T, removed; guidance to tax return preparers, consents to disclose and consents to use tax return information in the Form 1040 series, update to Rev. Proc. 2008–35 (TD 9608) 3,274 Revocations, exempt organizations (Ann 31) 21,1135;(Ann32) 22,1192; (Ann 25) 24,1249 Rules for certain reserves (Notice 19) 14,743 Section 1446 tax for fiscal year partnerships in 2013 (Ann 30) 21,1134 Shared responsibility payment for not maintaining minimum es- sential coverage (TD 9611) 13,699; (REG–148500–12) 13, 716; correction (Ann 27) 17,981 Standard Industry Fare Level (SIFL) (RR 8) 15,763 Substitute forms, W-2 (Copy A) and W-3 (RP 18) 8,503 Tangible property, guidance regarding deduction and capitaliza- tion of expenditures related to, corrections (Ann 7) 3,308; (Ann 4) 4,440 Taxable medical devices; correction (Ann 23) 16,940 Tax conventions: U.S.-Norway agreements: Regarding fiscally transparent entities (Ann 14) 11,651 Regarding offshore activities (Ann 16) 14,738 Regarding the sourcing of remuneration for government services and social security payments (Ann 5) 3,306 Technical Advice Memoranda (TAMs) (RP 2) 1,92 Transition relief for submitting Form 8850 as a result of the American Taxpayer Relief Act (Notice 14) 13,712 Treasury inflation-protected securities issued at a premium, bond premium carryforward (TD 9609) 12,655; (REG–140437–12) 12,676 Treatment of grantor of an option on a partnership interest (REG–106918–08) 13,714 Truncated taxpayer identification numbers (REG–148873–09) 7, 494 Underpayments and overpayments, quarter beginning: April 1, 2013 (RR 6) 13,701; July 1, 2013 (RR 10) 26,1257 Updating of employer identification numbers (TD 9617) 23, 1195 Use of controlled corporations to avoid the application of section 304 (TD 9606) 11,586 SELF-EMPLOYMENT TAX Letter rulings and information letters issued by Associate Of- fices, determination letters issued by Operating Divisions (RP 1) 1,1;correction(Ann9)4,441 Public comment invited on recommendations for 2013-2014 Guidance Priority List (Notice 22) 15,904 Technical Advice Memoranda (TAMs) (RP 2) 1,92 June 24, 2013ix2013–26 I.R.B. Internal Revenue Service W ashington,DC20224 Official Business Penalty for Private Use, $300 INTERNAL REVENUE BULLETIN The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue Bulletins are available atwww.irs.gov/irb/. CUMULATIVE BULLETINS The contents of the weekly Bulletins were consolidated semiannually into permanent, indexed, Cumulative Bulletins through the 2008–2 edition. INTERNAL REVENUE BULLETINS ON CD-ROM Internal Revenue Bulletins are available annually as partof Publication 1796 (Tax Products CD-ROM). The CD-ROM can be purchased from National Technical Information Service (NTIS)on the Internet atwww.irs.gov/cdorders(discount for online orders) or by calling 1-877-233-6767. The first release is available in mid-December and the final release is available in late January. WE WELCOME COMMENTS ABOUT THE INTERNAL REVENUE BUL LETIN If you have c omments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be ple ased to hear from you. You can email us your suggestionsor comments through the IRS Internet Home Page (www.irs.gov) or write to the IRS Bulletin Unit, SE:W:CAR:MP:P:SPA, Washington, DC 20224.
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