Internal Revenue Bulletin 2013-25 (PDF rendition): IRS Notices

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

Bulletin No. 201
3-25
June 17, 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
Notice 2013–38, page 1251.
This notice provides a simplified procedure for a State or lo-
cal government to amend its nomination of an empowerment
zone to provide for a new termination date of December 31,
2013, thereby resulting in the designation of the empowerment
zone remaining in effect through December 31, 2013. Under
this notice, any nomination for an empowerment zone that was
in effect on December 31, 2009, is deemed to be amended
to provide for a new termination date of December 31, 2013,
unless the nominating entity sends written notification to the
Internal Revenue Service by July 29, 2013. If the entity that
nominated an empowerment zone does not send written no-
tification, the nomination of that empowerment zone will be
deemed extended from December 31, 2009, through Decem-
ber 31, 2013, as authorized under section 1391.
Notice 2013–39, page 1252.
This notice provides relief from certain requirements in § 142(d)
to issuers of tax-exempt bonds that approve the housing of in-
dividuals displaced due to the effects of severe storms in Ok-
lahoma in residential rental projects financed with tax-exempt
bonds under § 142(d).
Notice 2013–40, page 1254.
This notice provides for the suspension of certain requirements
under § 42 of the Code for low-income housing credit projects
to provide emergency housing relief needed as a result of the
devastation caused by severe storms and tornadoes in the
State of Oklahoma.
EXEMPT ORGANIZATIONS
Announcement 2013–18, page 1256.
A list is provided of organizations now classified as private foun-
dations.
Actions Relating to Court Decisions is on the page following the Introduction.
Finding Lists begin on page ii.

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 17, 20132013–25 I.R.B.

Actions Relati
ng to Court Decisions
It is the policy
of the Internal Rev-
enue Service t
o announce at an early date
whether it wil
l follow the holdings in cer-
tain cases. An
Action on Decision is the
document maki
ng such an announcement.
An Action on De
cision will be issued at
the discreti
on of the Service only on unap-
pealed issue
s decided adverse to the gov-
ernment. Gen
erally, an Action on Decision
is issued whe
re its guidance would be help-
ful to Servi
ce personnel working with the
same or simi
lar issues. Unlike a Treasury
Regulation
or a Revenue Ruling, an Action
on Decision
is not an affirmative statement
of Service
position. It is not intended to
serve as pu
blic guidance and may not be
cited as pr
ecedent.
Actions on
Decisions shall be relied
upon withi
n the Service only as conclu-
sions appl
ying the law to the facts in the
particul
ar case at the time the Action on
Decision
was issued. Caution should be
exercise
d in extending the recommenda-
tion of th
e Action on Decision to similar
cases whe
re the facts are different. More-
over, th
e recommendation in the Action on
Decisio
n may be superseded by new legis-
lation,
regulations, rulings, cases, or Ac-
tions on
Decisions.
Prior to
1991, the Service published
acquies
cence or nonacquiescence only in
certain
regular Tax Court opinions. The
Servic
e has expanded its acquiescence
progra
m to include other civil tax cases
where g
uidance is determined to be help-
ful. Ac
cordingly, the Service now may
acquie
sce or nonacquiesce in the holdings
of mem
orandum Tax Court opinions, as
well a
s those of the United States District
Court
s, Claims Court, and Circuit Courts
of App
eal. Regardless of the court decid-
ing th
e case, the recommendation of any
Acti
on on Decision will be published in
the I
nternal Revenue Bulletin.
The r
ecommendation in every Action
on De
cision will be summarized as ac-
quie
scence, acquiescence in result only,
or no
nacquiescence. Both “acquiescence”
and “
acquiescence in result only” mean
that the Servic
e accepts the holding of
the court in a c
ase and that the Service
will follow it
in disposing of cases with
thesamecontr
olling facts. However, “ac-
quiescence” i
ndicates neither approval
nor disapprov
al of the reasons assigned
by the court f
or its conclusions; whereas,
“acquiescen
ce in result only” indicates
disagreemen
t or concern with some or all
of those reas
ons. “Nonacquiescence” sig-
nifies that
, although no further review was
sought, the
Service does not agree with
the holding
of the court and, generally,
will not fol
low the decision in disposing
of cases in
volving other taxpayers. In
reference
to an opinion of a circuit court
of appeals
, a “nonacquiescence” indicates
that the Se
rvice will not follow the hold-
ingonanat
ionwide basis. However, the
Service w
ill recognize the precedential
impact of
the opinion on cases arising
within th
e venue of the deciding circuit.
Subject:
Wilson v. Commissioner,705
F.3d 980 (
9th Cir. 2013),aff’gT.C. Memo.
2010–13
4.
Issues:
Whether I.R.C. § 6015(e)(1) pro-
vides bo
th ade novostandard and ade novo
scope of
review in section 6015(f) cases
petitio
nedtotheTaxCourt.
Discuss
ion:Petitioner requested equitable
relief
under section 6015(f) from the joint
and sev
eral tax liabilities with her former
husban
d. The Internal Revenue Service is-
sued a n
otice of determination that denied
her rel
ief. Petitioner petitioned the Tax
Court.
Under s
ection 6015(e)(1)(A), the Tax
Court
has jurisdiction to “determine the
appro
priate relief available” to an indi-
vidua
l who requests equitable relief under
secti
on 6015(f) and files a timely petition.
In thi
s case, the Tax Court, relying on its
prior
interpretation of section 6015(e)(1)
inPo
rter v. Commissioner, 130 T.C. 115
(200
8), andPorter v. Commissioner,132
T.C.
203 (2009), applied both ade novo
standard and a
d
enovoscope of review to
grant the taxp
ayer relief.Wilson v. Com-
missioner,T.
C. Memo. 2010–134. The
de novoscope o
f review allowed petitioner
to introduce e
vidence outside the admin-
istrative rec
ord, and thede novostandard
of review all
owed the court to determine
whether the t
axpayer was entitled to relief
without rega
rd to the Service’s determina-
tion. The cou
rt observed that if it were
not using th
ede novostandard andde novo
scope of rev
iew, its findings on a number
of factors w
ould have been different.
The Service
appealed. Affirming the
Tax Court, t
he Ninth Circuit held that “de-
termine,” a
s used in section 6015(e)(1)(A),
provides b
oth ade novostandard and ade
novoscope
of review in section 6015(f)
cases. The
circuit court interpreted section
6015(e)(1
) in conjunction with the man-
date unde
r section 6015(f) “to consider
the total
ity of the circumstances before
making an
equitable relief determination,”
which the
court noted would be impossible
if the Tax
Court limited its review to the ad-
ministr
ative record. The majority rejected
the Serv
ice’s argument that the phrase “the
Secreta
ry may relieve” in section 6015(f)
means th
at the Tax Court should review
the Serv
ice’s section 6015(f) determina-
tions f
or an abuse of discretion, limiting
its rev
iew to evidence in the administrative
record
.
Althou
gh the Service disagrees that sec-
tion 60
15(e)(1) provides both ade novo
standa
rd and ade novoscope of review, the
Servic
e will no longer argue that the Tax
Court
should review section 6015(f) cases
for an
abuse of discretion or that the court
shoul
d limit its review to the administra-
tive r
ecord.
THIS D
OCUMENT IS NOT TO
BE REL
IEDUPONOROTHERWISE
CITED
AS PRECEDENT BY TAXPAY-
ERS
Reco
mmendation:Acquiescence.
2013–25 I.R.B.June 17, 2013

Part III. Administrative, Procedural, and Miscellaneous
Empowerment Zone
Designation Extension
Notice 2013–38
I. PURPOSE
This notice explains how a State or local
government amends the nomination of an
empowerment zone to provide for a new
termination date of December 31, 2013,
as provided for by § 1391 of the Internal
Revenue Code, as amended by § 753(c) of
the Tax Relief, Unemployment Insurance
Reauthorization, and Job Creation Act of
2010, Pub. L. No. 111–312, 124 Stat.
3296 (December 17,2010) (TRUIRJCA),
and § 327(c) of the American Taxpayer
Relief Act of 2012, Pub. L. 112–240, 126
Stat. 2313 (January 2, 2013) (ATRA).
II. BACKGROUND
In 1993, § 1391 was enacted to allow
a State or local government (“entity”) to
nominate an area or areas in its jurisdiction
for designation as an empowerment zone.
Subsequently, the Secretary of Housing
and Urban Development, in the case of
any nominated area that is located in an
urban area, and the Secretary of Agricul-
ture, in the case of any nominated area that
is located in a rural area, have designated
which nominated areas are empowerment
zones. The entities generally provided
in their nomination that the designation
would remain in effect for 10 years. This
10-year period in the nomination typically
ended on December 31, 2009 (the original
expiration date), but in some cases, it ex-
pired before December 31, 2009. In the
latter cases, § 112 of the Community Re-
newal Tax Relief Act of 2000, Pub. L.
No. 106–554, 114 Stat. 2763A–587 (De-
cember 21, 2000), amended § 1391(d)(1)
to extend the designation of those empow-
erment zones through December 31, 2009,
regardless of the period provided in the
nomination. Accordingly, the nomination
for all empowerment zones originally had
a termination date of December 31, 2009.
Prior to the enactment of TRUIRJCA
and ATRA, § 1391(d)(1) provided that any
designation of an empowerment zone ends
on the earliest of (A) December 31, 2009,
(B) the termination date designated by the
State and local governments as provided
for in their nomination, or (C) the date
the appropriate Secretary revokes the des-
ignation. Section 1393(a)(1) defines the
term “appropriate Secretary” as meaning
the Secretary of Housing and Urban De-
velopment in the case of any nominated
area that is located in an urban area, and
the Secretary of Agriculture in the case of
any nominated area that is located in a ru-
ral area.
Section 753(a) of TRUIRJCA amended
§ 1391(d)(1) to allow a two-year exten-
sion of the period for which the designa-
tion of an empowerment zone is in effect.
As amended by § 753(a) of TRUIRJCA,
§ 1391(d)(1) provided that any designation
of an empowerment zone ends on the earli-
est of (A) December 31, 2011, (B) the ter-
mination date designated by the State and
local governments as provided for in their
nomination, or (C) the date the appropriate
Secretary revokes the designation. Section
753(c) of TRUIRJCA provided that where
the nomination of an empowerment zone
included a termination date of December
31, 2009, § 1391(d)(1)(B) shall not ap-
ply with respect to such designation if, af-
ter the date of the enactment of TRUIR-
JCA, the entity that made such nomination
amends the nomination, in such manner as
the Secretary of the Treasury may provide,
to provide for a new termination date. The
amendments made by § 753 of TRUIRJCA
apply to periods after December 31, 2009.
Section 327(a) of ATRA further
amended § 1391(d)(1) to allow an addi-
tional extension of two years of the period
for which the designation of an empow-
erment zone is in effect. As amended by
§ 327(a) of ATRA, § 1391(d)(1) provides
that any designation of an empowerment
zone ends on the earliest of (A) Decem-
ber 31, 2013, (B) the termination date
designated by the State and local govern-
ments as provided for in their nomination,
or (C) the date the appropriate Secretary
revokes the designation. Section 327(c)
of ATRA provides that where a nomina-
tion of an empowerment zone included a
termination date of December 31, 2011,
§ 1391(d)(1)(B) shall not apply with re-
spect to such designation if, after the date
of the enactment of ATRA, the entity that
made such nomination amends the nomi-
nation, in such manner as the Secretary of
the Treasury may provide, to provide for
a new termination date. The amendments
made by § 327 of ATRA apply to periods
after December 31, 2011.
Thus, under TRUIRJCA and ATRA,
to have an empowerment zone designa-
tion remain in effect through December 31,
2013, the entity that made the nomination
of the empowerment zone must amend the
nomination to provide for a new termina-
tion date of December 31, 2013, as pro-
vided in this guidance.
III. AMENDMENT OF A NOMINATION
TO EXTEND EMPOWERMENT
ZONE DESIGNATION THROUGH
DECEMBER 31, 2013
Any nomination for an empowerment
zone that was in effect on December 31,
2009, is deemed to be amended to pro-
vide for a new termination date of Decem-
ber 31, 2013, unless the nominating en-
tity sends written notification to the Inter-
nal Revenue Service by July 29, 2013. The
written notification must affirmatively de-
cline extension of the empowerment zone
nomination through December 31, 2013.
If the United States mail is used, the no-
tification should be sent to the following
address:
Internal Revenue Service
Attn: Winston Douglas,
CC:ITA:7, Room 4136
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044
If a private delivery service is used, the
notification should be sent to the following
address:
Internal Revenue Service
Attn: Winston Douglas,
CC:ITA:7, Room 4136
1111 Constitution Ave., NW
Washington, DC 20224
If the entity that nominated an em-
powerment zone does not send writ-
ten notification, the nomination of that
empowerment zone will be deemed
extended from December 31, 2009,
through December 31,2013. Accord-
ingly, § 1391(d)(1)(B) does not apply and,
2013–25 I.R.B.1251June 17, 2013

pursuant to § 1391(d)(1)(A)(i), the desig-
nation of that empowerment zone ends on
December 31, 2013.
IV. DRAFTING INFORMATION
The principal author of this notice
is Winston H. Douglas of the Office of
Associate Chief Counsel (Income Tax
& Accounting). For further information
regarding this notice contact Mr. Douglas
on (202) 622–4930 (not a toll-free call).
Temporary Shelter for
Individuals Displaced by
Severe Storms and Tornadoes
in Oklahoma
Notice 2013–39
The Internal Revenue Service is
suspending certain requirements under
§ 142(d) of the Internal Revenue Code
for qualified residential rental projects fi-
nanced with exempt facility bonds under
§ 142 to provide emergency housing re-
lief needed as a result of the devastation
caused by severe storms and tornadoes in
Oklahoma that occurred between May 18,
2013, and May 27, 2013 (hereafter, the
Tornadoes).
This Notice provides relief for all qual-
ified residential rental projects described
herein. For those projects that are also
low-income housing tax credit (LIHTC)
projects, this Notice should be read with
Notice 2013–40, I.R.B. 2013–25 (June 17,
2013), which suspends certain low-income
and non-transient requirements under
§ 42 to allow low-income housing credit
projects to provide emergency housing
needed because of the Tornadoes.
BACKGROUND
On May 20, 2013, the President issued
a major disaster declaration for the State
of Oklahoma because of the devastation
caused by the Tornadoes. The President
issued the declaration under the Robert T.
Stafford Disaster Relief and Emergency
Assistance Act, 42 U.S.C. 5121et seq.
Subsequently, the Federal Emergency
Management Agency (FEMA) designated
jurisdictions in Oklahoma as eligible for
Individual Assistance (as FEMA uses that
term). Because of the widespread damage
to housing caused by the Tornadoes, the
Service has determined that issuers may
approve the use of qualified residential
rental projects described in § 142(d) to
temporarily house displaced individuals,
as defined below, regardless of their in-
come, in accordance with this Notice. The
Service has determined that the projects to
which this approval may be given can be
located in any State, regardless of whether
a major disaster declaration with Individ-
ual Assistance has been issued for that
State.
Consistent with Notice 2013–40, the
term “displaced individual” means, for
purposes of this Notice, an individual who
resided in a jurisdiction designated for
Individual Assistance and who has been
displaced because his or her residence was
destroyed or damaged as a result of the
devastation caused by the Tornadoes.
SECTION 1. SUSPENSION OF
INCOME LIMITATIONS
The Service has determined that it is
appropriate to temporarily suspend cer-
tain income limitation requirements under
§ 142(d) that apply to qualified residential
rental projects financed with tax-exempt
bonds issued by a qualified issuer under
§ 103 (Issuer). The suspension, described
in Section 3 below, is available to both
qualified residential rental projects under
§ 142(d) that are not subject to any LI-
HTC-related requirements (Bond Projects)
and to qualified residential rental projects
under § 142(d) that are also subject to LI-
HTC-related requirements (Bond/LIHTC
Projects). For purposes of this Notice,
the term “Project” refers to either a Bond
Project or a Bond/LIHTC Project.
SECTION 2. GENERAL
REQUIREMENTS
.01Issuer Approval for Relief.IfanIs-
suer that issued exempt facility bonds for
a Project desires to allow the use of the
Project to temporarily house displaced in-
dividuals, the Issuer must approve that use
and must determine an appropriate period
for the temporary housing, not to extend
beyond May 31, 2014 (Temporary Hous-
ing Period). If a Bond/LIHTC Project
subject to both Notice 2013–40 and this
Notice receives approval, for purposes of
§ 42, for a temporary housing period and
for the suspension of income limitations
from a State housing agency (as contem-
plated in Section IV(2) of Notice 2013–40)
and that agency is not the Issuer, then
the income limitations under § 142(d) for
that Bond/LIHTC Project are suspended
only if the project also receives the Is-
suer’s consent for a suspension. An Issuer
that chooses to provide that consent must
adopt for purposes of § 142(d) the same
temporary housing period that the agency
adopted for purposes of § 42.
.02Protection of Tenants. Existing ten-
ants in a Project whose income is at or be-
low an applicable income limitation under
§ 142(d) cannot be evicted or have their
tenancy terminated as a result of efforts to
provide temporary housing for displaced
individuals.
.03Certification and Recordkeeping
Requirements. The Project operator must
comply with the certification and record-
keeping requirementsin Section 4 of this
Notice. For certification and recordkeep-
ing requirements under § 42, see Notice
2013–40.
.04Rent Restrictions. To the extent
such rent restrictionsare applicable, rents
for the low-income units that house dis-
placed individuals must not exceed the
lesser of—
(1) the maximum gross rent for that unit
under § 142(d)(4)(B); or
(2) the maximum gross rent for that unit
under § 42(g)(2).
.05Project Must Meet All Remaining
Requirements. Except as expressly pro-
vided in this Notice, a Project continues
to be subject to all other rules and require-
ments of § 142(d) and § 103.
SECTION 3. RELIEF FROM SECTION
142 REQUIREMENTS
.01Qualified Project Period.Onlya
unit in a Project occupied by a non-dis-
placed individual counts for purposes of
determining the beginning of the quali-
fied project period under § 142(d)(2)(A).
Thus, only non-displaced individuals
are counted for determining the 1
st
day
on which 10 percent of the residential
units in a Project are occupied under
§ 142(d)(2)(A). However, occupancy of a
unit by any tenant (whether a displaced in-
dividual or a non-displaced individual) in
a Project counts for purposes of determin-
ing the end of the qualified project period
under § 142(d)(2)(A)(i). If occupancy by
June 17, 201312522013–25 I.R.B.

a displaced individual in a Project causes
any termination of assistance with respect
to the Project under section 8 of the United
States Housing Act of 1937, then that ter-
mination is disregarded for determining
when the qualified project period ends
under § 142(d)(2)(A)(iii).
.02Satisfaction of the Non-Transient
Use Requirement. The occupancy of
a unit in a Project by a displaced indi-
vidual during the Temporary Housing
Period is treated as satisfying the non-tran-
sient use requirement applicable to qual-
ified residential rental projects described
in § 142(d).See§ 1.103–8(b)(4);see
alsoNotice 2013–40 for suspension of
the non-transient use requirement under
§ 42(i)(3)(B)(i).
.03Income Qualification of Units in
Bond Projects during Temporary Housing
Period.A unit in a Bond Project occu-
pied by a displaced individual during the
Temporary Housing Period retains the in-
come status it had immediately before that
occupancy, regardless of whether the unit
was a market-rate unit, a unit occupied by
a tenant who met an applicable income
limit, a designated low-income unit, or a
never previously occupied unit.SeeRev.
Proc. 2004–39, 2004–2 C.B. 49 (treat-
ing never previouslyoccupied units as un-
available). This means, for example, that
if a unit in a Bond Project had been desig-
nated as a low-income unit or rented to an
individual whose income was at or below
an applicable income limit or was a mar-
ket-rate unit or an unavailable unit, then
the unit remains as such while occupied by
a displaced individual during the Tempo-
rary Housing Period regardless of the oc-
cupancy by, or income of, the displaced
individual. Thus, the fact that a unit be-
comes occupied by a displaced individual
does not affect compliance with the 20–50
test or 40–60 test of § 142(d)(1)(A) and (B)
(or the 25–60 test under the special rule in
§ 142(d)(6)).
Under § 142(d)(3)(B), if the income of
a low-income resident of a Project rises
above a specified percentage of the ap-
plicable income limit, then, for that resi-
dent’s income to continue to be treated as
not exceeding the applicable income limit,
the next residential unit meeting certain
criteria to become available in the same
Project must be occupied by a new res-
ident whose income does not exceed the
applicable income limit (the next avail-
able unit rule). For purposes of deter-
mining compliance with the next available
unit rule, an operator of a Bond Project
may disregard the new occupancy of units
during the Temporary Housing Period by
displaced individuals, and apply the rule
solelybasedonnewoccupancybypersons
who are not displaced individuals. The op-
erator may, however, take into account a
displaced individual’s occupancy for pur-
poses of § 142(d)(3)(B) if the operator ob-
tains sufficient evidence that the displaced
individual’s income does not exceed the
applicable income limit.
.04Income Qualifications of Units in
Bond/LIHTC Projects During the Tempo-
rary Housing Period. The income status of
a unit and the income qualification of the
occupant of a unit for purposes of § 142(d)
in a Bond/LIHTC Project occupied by a
displaced individual during the Temporary
Housing Period shall be treated the same
as they are for purposes of § 42 under No-
tice 2013–40. For purposes of determin-
ing compliance with the next available unit
rule, an operator of a Bond/LIHTC Project
may disregard the new occupancy of units
during the Temporary Housing Period by
displaced individuals, and apply the rule
solelybasedonnewoccupancybypersons
who are not displaced individuals. The op-
erator may, however, take into account a
displaced individual’s occupancy for pur-
poses of § 142(d)(3)(B) if the operator ob-
tains sufficient evidence that the displaced
individual’s income does not exceed the
applicable income limit.
.05Income Qualifications when Tempo-
raryHousingPeriodEnds.Aftertheend
of the Temporary Housing Period, the sta-
tus as a displaced individual of an occu-
pantremaininginaunitinaProjectwill
be disregarded and the status of the unit oc-
cupied by such individual and the income
of such individual will be re-evaluated as
though the formerly displaced individual
commenced occupancy of the unit on the
day immediately following the end of the
Temporary Housing Period. Thus, if the
displaced individualremains in the unit,
the unit will be treated as occupied for all
purposes of § 142(d) and the income of the
displaced individual will be used for deter-
mining compliance with the requirements
of § 142(d). If non-compliance relates to
continued occupancy of the unit after the
Temporary Housing Period by an occupant
who was a displaced individual during the
Temporary Housing Period, a 60-day pe-
riod is allowed for correction.
SECTION 4. CERTIFICATIONS AND
RECORDKEEPING
In addition to any information and cer-
tifications required by § 142(d)(7), Project
operators must maintain and certify certain
information concerning each displaced in-
dividual temporarily housed in the Project.
The records must contain the following in-
formation: the name of the displaced in-
dividual, the address of the damaged resi-
dence of the displaced individual, the dis-
placed individual’s social security number,
and a statement signed under penalties of
perjury by the displaced individual that,
because of damage to the individual’s resi-
dence in a jurisdiction designated for Indi-
vidual Assistance by FEMA as a result of
the devastation caused by the Tornadoes,
the individual requires temporary housing.
In addition, the Project operator must keep
accurate records of the Issuer’s approval of
the Project’s use for displaced individuals
and the approved Temporary Housing Pe-
riod and the dates during which displaced
individuals occupied units in the Projects.
The recordkeeping described under this
paragraph must be included as part of the
books and records of the Project opera-
tor and also must be maintained in a man-
ner that is consistent with any compliance
monitoring process imposed by § 142(d).
SECTION 5. EFFECTIVE DATE
This Notice is effective May 20, 2013.
SECTION 6. PAPERWORK
REDUCTION ACT
The collection of information contained
in this Notice has been reviewed and ap-
proved by the Office of Management and
Budget in accordance with the Paperwork
Reduction Act (44 U.S.C. 3507) under
control number 1545–2244.
A Federal agency may not conduct or
sponsor, and a person is not required to re-
spond to, a collection of information un-
less the collection of information displays
a valid OMB control number.
The collection of information in this
Notice is in the section entitled “Section
4: CERTIFICATIONS AND RECORD-
KEEPING.” This information is required
2013–25 I.R.B.1253June 17, 2013

to enable the Serviceto verify whether in-
dividuals are displaced as a result of the
devastation caused by the Tornadoes and
thus warrant temporary housing in vacant
units in certain Projects. The collection of
information is required to obtain a benefit.
The likely respondents are individuals and
businesses.
The estimated total annual recordkeep-
ingburdenis25hours.
The estimated annual burden per
recordkeeper is approximately 30 minutes.
The estimated numberof recordkeepers is
50.
Books or records relating to a collection
of information must be retained as long
as their contents may become material to
the administration of the internal revenue
law. Generally, tax returns and tax return
information are confidential, as required
by section 6103.
SECTION 7. DRAFTING
INFORMATION
The principal authors of this notice are
Timothy L. Jones and Spence Hanemann
of the Office of Associate Chief Counsel
(Financial Institutions & Products). For
further information regarding this notice,
contact Mr. Hanemann at (202) 622–3980
(not a toll-free call).
Low-Income Housing Credit
Disaster Relief for Oklahoma
Severe Storms and Tornadoes
Notice 2013–40
The Internal Revenue Service is sus-
pending certain requirements under § 42
of the Internal Revenue Code for low-in-
come housing credit projects to provide
emergency housing relief needed as a re-
sult of the devastation caused by severe
storms and tornadoes in the State of Ok-
lahoma that occurred between May 18,
2013, and May 27, 2013 (hereafter, the
Tornadoes). This relief is being granted
pursuant to the Service’s authority under
§ 42(n) and § 1.42–13(a) of the Income
Tax Regulations. This notice should be
read with Notice 2013–39, I.R.B. 2013–25
(June 17, 2013), which suspends certain
requirements under § 142(d) for qualified
residential rental projects financed with
exempt facility bonds under § 142 to pro-
vide emergency housing relief due to the
Tornadoes.
BACKGROUND
On May 20, 2013, the President is-
sued a major disaster declaration for the
State of Oklahoma because of the dev-
astation caused by the Tornadoes. The
President issued the declaration under the
Robert T. Stafford Disaster Relief and
Emergency Assistance Act, 42 U.S.C.
5121et seq. Subsequently, the Federal
Emergency Management Agency (FEMA)
designated jurisdictions for Individual
Assistance. Because of the damage to
housing caused by the Tornadoes, the
Service has determined that state housing
agencies (Agencies) may provide approval
to project owners in their respective states
to provide temporary emergency housing
for displaced individuals in accordance
with this notice. For purposes of this
notice, the term “displaced individual”
means an individual who resided in a
jurisdiction designated for Individual
Assistance and who has been displaced
because his or her residence was destroyed
or damaged as a result of the Tornadoes.
The Service has also determined that
the projects to which this approval may
be given may be located in any state,
regardless of whether a major disaster
declaration with Individual Assistance has
been issued for that state.
I. SUSPENSION OF INCOME
LIMITATIONS
The Service has determined that it is
appropriate to temporarily suspend certain
income limitation requirements under § 42
for certain qualified low-income housing
projects. The suspension will apply to
low-income housing projects which are
approved by the Agency with jurisdiction
over the project (theapplicable Agency)
and in which vacant units are rented to
displaced individuals. The applicable
Agency will determine the appropriate pe-
riod of temporary housing for each project,
not to extend beyond May 31, 2014 (tem-
porary housing period).
II.STATUSOFUNITS
A. Units in the first year of the credit
period
A displaced individual temporarily
occupying a unit during the first year of
the credit period under § 42(f)(1) will be
deemed a qualified low-income tenant
forpurposesofdetermining the project’s
qualified basis under§ 42(c)(1), and for
meeting the project’s 20–50 test or 40–60
test as elected by the project owner under
§ 42(g)(1). After the end of the temporary
housing period established by the applica-
ble Agency, a displaced individual will no
longer be deemed a qualified low-income
tenant.
B. Vacant units after the first year of the
credit period
During the temporary housing period
established by the applicable Agency,
the status of a vacant unit (that is, mar-
ket-rate or low-income for purposes of
§ 42 or never previously occupied) af-
ter the first year of the credit period that
becomes temporarily occupied by a dis-
placed individual remains the same as
the unit’s status before the displaced in-
dividual moves in. Displaced individuals
temporarily occupying vacant units will
not be treated as low-income tenants un-
der § 42(i)(3)(A)(ii). However, even if it
houses a displaced individual, a low-in-
come or market rate unit that was vacant
beforetheeffectivedateofthisnoticewill
continue to be treated as a vacant low-in-
come or market rate unit. Similarly, a
unit that was never previously occupied
beforetheeffectivedateofthisnoticewill
continue to be treated as a unit that has
never been previously occupied even if
it houses a displaced individual. Thus,
the fact that a vacant unit becomes oc-
cupied by a displaced individual will not
affect the building’s applicable fraction
under § 42(c)(1)(B) for purposes of de-
termining the building’s qualified basis,
nor will it affect the 20–50 test or 40–60
test of § 42(g)(1). If the income of oc-
cupants in low-income units exceeds 140
percent of the applicable income limita-
tion, the temporary occupancy of a unit
by a displaced individual will not cause
application of the available unit rule under
§ 42(g)(2)(D)(ii). In addition, the project
June 17, 201312542013–25 I.R.B.

owner is not required during the temporary
housing period to make attempts to rent to
low-income individuals the low-income
units that house displaced individuals.
III. SUSPENSION OF
NON-TRANSIENT REQUIREMENTS
The non-transient use requirement of
§ 42(i)(3)(B)(i) shall not apply to any
unit providing temporary housing to a
displaced individualduring the temporary
housing period determined by the applica-
ble Agency.
IV. OTHER REQUIREMENTS
All other rules and requirements of
§ 42 will continue to apply during the
temporary housing period established by
the applicable Agency. After the end of
the temporary housing period, the ap-
plicable income limitations contained in
§ 42(g)(1), the available unit rule un-
der § 42(g)(2)(D)(ii), the nontransient
requirement of § 42(i)(3)(B)(i), and the
requirement to make reasonable attempts
to rent vacant units to low-income individ-
uals shall resume. If a project owner offers
to rent a unit to a displaced individual after
the end of the temporary housing period,
the displaced individual must be certified
under the requirements of § 42(i)(3)(A)(ii)
and § 1.42–5(b) and (c) to be a qualified
low-income tenant. To qualify for the re-
lief in this notice, the project owner must
additionally meet all of the following re-
quirements:
(1) Major Disaster Area
In the case of an individual displaced
by the Tornadoes, the displaced individual
must have resided in a jurisdiction desig-
nated for Individual Assistance by FEMA
as a result of the devastation caused by the
Tornadoes.
(2) Agency Approval
The project owner must obtain approval
from the applicable Agency for the relief
described in this notice. The applicable
Agency will determine the appropriate pe-
riod of temporary housing for each project,
not to extend beyond May 31, 2014.
(3) Certificationsand Recordkeeping
To comply with the requirements of
§ 1.42–5, project owners are required to
maintain and certify certain information
concerning each displaced individual tem-
porarily housed in the project, specifically
the following: name, address of damaged
residence, social security number, and a
statement signed under penalties of perjury
by the displaced individual that, because
of damage to the individual’s residence
in a jurisdiction designated for Individual
Assistance by FEMA as a result of the
Tornadoes, the individual requires tempo-
rary housing. The owner must notify the
applicable Agency that vacant units are
available for rent to displaced individuals.
The owner must also certify the date the
displaced individual began temporary oc-
cupancy and the date the project will dis-
continue providing temporary housing as
established by the applicable Agency. The
certifications and recordkeeping for dis-
placed individuals must be maintained as
part of the annual compliance monitoring
process with the Agency.
(4) Rent Restrictions
Rents for the low-income units that
house displaced individuals must not ex-
ceed the existing rent-restricted rates for
the low-income units established under
§ 42(g)(2).
(5) Protection of Existing Tenants
Existing tenants inoccupied low-in-
come units cannot be evicted or have their
tenancy terminated as a result of efforts to
provide temporary housing for displaced
individuals.
EFFECTIVE DATES
This notice is effective May 20, 2013.
PAPERWORK REDUCTION ACT
The collection of information contained
in this notice has been reviewed and ap-
proved by the Office of Management and
Budget in accordance with the Paperwork
Reduction Act (44 U.S.C. 3507) under
control number 1545–2244.
A Federal agency may not conduct or
sponsor, and a person is not required to re-
spond to, a collection of information un-
less the collection of information displays
a valid OMB control number.
The collection of information in this
notice is in the section titled “OTHER RE-
QUIREMENTS” under “(3) Certifications
and Recordkeeping.” This information is
requiredtoenabletheServicetoverify
whether individuals are displaced as a
result of the Tornadoes and thus warrant
temporary housing in vacant low-income
housing units. The collection of informa-
tion is required to obtain a benefit. The
likely respondents are individuals and
businesses.
The estimated total annual recordkeep-
ing burden is 300 hours.
The estimated annual burden per
recordkeeper is approximately 15 minutes.
The estimated number of recordkeepers is
1200.
Books or records relating to a collection
of information must be retained as long
as their contents may become material to
the administration of the internal revenue
law. Generally, tax returns and tax return
information are confidential, as required
by 26 U.S.C. 6103.
DRAFTING INFORMATION
The principal author of this notice is
David Selig of the Office of Associate
Chief Counsel (Passthroughs & Special
Industries). For further information
regarding this notice, contact Mr. Selig at
(202) 622–3040 (not a toll-free call).
2013–25 I.R.B.1255June 17, 2013

Part IV. Items o
fGeneralInterest
Foundation St
atus of Certain
Organization
s
Announcement
2013–18
The following
organizations have failed
to establish o
r have been unable to main-
tain their st
atus as public charities or as op-
erating foun
dations. Accordingly, grantors
and contribu
tors may not, after this date,
rely on previ
ous rulings or designations
in the Cumul
ative List of Organizations
(Publicati
on 78), or on the presumption
arising fro
m the filing of notices under sec-
tion 508(b)
of the Code. This listing does
notindicate t
hat the organizations have lost
their status a
s organizations described in
section 501(c
)(3), eligible to receive de-
ductible cont
ributions.
Former Public
Charities. The follow-
ing organizat
ions (which have been treated
as organizati
ons that are not private foun-
dations desc
ribed in section 509(a) of the
Code) are now
classified as private foun-
dations:
Shurush Los A
ngeles, CA
If an organi
zation listed above submits
informatio
n that warrants the renewal of
its classific
ation as a public charity or as
a private oper
ating foundation, the Inter-
nal Revenue Se
rvicewillissuearulingor
determinatio
nletterwiththerevisedclas-
sification as
to foundation status. Grantors
and contribu
tors may thereafter rely upon
such ruling o
r determination letter as pro-
vided in sect
ion 1.509(a)–7 of the Income
Tax Regulati
ons. It is not the practice of
the Service
to announce such revised clas-
sification
of foundation status in the Inter-
nal Revenue
Bulletin.
June 17, 201312562013–25 I.R.B.

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.
2013–25 I.R.B.iJune 17, 2013

Numerical Finding List
1
Bulletins 2013–1 through 2013–25
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
Notices— Continued:
2013-16, 2013-14 I.R.B.740
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
2013-38, 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
2013-11, 2013-20 I.R.B.1059
2013-12, 2013-24 I.R.B.1237
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.
June 17, 2013ii2013–25 I.R.B.

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2013–1 through 2013–25
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.
2013–25 I.R.B.iiiJune 17, 2013

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
June 17, 2013iv2013–25 I.R.B.

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