Small Business Taxes & Management
IRS Pronouncements--2014


Small Business Taxes & ManagementTM--Copyright 2014, A/N Group, Inc.

Note. The list below contains a synopses of selected revenue rulings, revenue procedures, notices, announcements and regulations beginning with those issued January 1, 2014. The list is limited to those items we believe to be of interest to small to mid-sized business owners, their advisors, CPAs, enrolled agents, etc. Rulings, etc. dealing with banks, insurance companies, exotic transactions, etc. are generally excluded. For a similar listing for prior years, go to:

IRS Pronouncements--2013
IRS Pronouncements--2012
IRS Pronouncements--2011
IRS Pronouncements--2010
IRS Pronouncements--2009
IRS Pronouncements--2008
IRS Pronouncements--2007
IRS Pronouncements--2006
IRS Pronouncements--2005
IRS Pronouncements--2004
IRS Pronouncements--2003
IRS Pronouncements--2002
IRS Pronouncements--2001
IRS Pronouncements--2000

We've included the IRB (Internal Revenue Bulletin) reference so you can find the full text on the IRS web site. We've tried to make the list as searchable as possible while keeping the descriptions short. Use the "find-in-page" or "find" feature of your browser (CTRL-F) to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". You can download any Bulletin at the IRS website. The Applicable Federal Rate and interest rates on over- and underpayments are updated on our IRS Interest Rates page or, for more details go to the IRS AFR page

Notes.

For Revenue Rulings-- www.irs.gov/pub/irs-drop/rr-14-xx.pdf
For Revenue Procedures-- www.irs.gov/pub/irs-drop/rp-14-xx.pdf
For Notices-- www.irs.gov/pub/irs-drop/n-14-xx.pdf

The xx must be at least two digits. Thus, Revenue Ruling 5 for 2014 would be: www.irs.gov/pub/irs-drop/RR-14-05.pdf   For prior years, change the 14 to the appropriate year (available years vary).

 

New Additions - Bulletin 31

T.D. 9675 (IRB 2014-31) Creation of new taxpayer identification number; truncated taxpayer identification; TTIN.

REG-209459-78 (IRB 2014-31) Sec. 408; withdrawal of proposed amendment to Sec. 1.408-4(b)(4)(ii); Bobrow; one-rollover per year rule limitation; transition relief.

For the full text of these rulings, go to Internal Revenue Bulletin 2014-31

 

Cumulative Listings - 2014

Revenue Rulings

Rev. Rul. 2014-14 (IRB 2014-27) Interest rates; underpayments and overpayments; quarter beginning July 1, 2014; 3 percent on noncorporate.
Rev. Rul. 2014-18 (IRB 2014-26) Sec. 457A; 409A; nonstatutory stock option; stock appreciation right; granted by nonqualified entity; Notice 2009-8 amplified.
Rev. Rul. 2014-17 (IRB 2014-24) Tangible assets; conversion of corn to fuel grade ethanol; asset class 49.5.
Rev. Rul. 2014-15 (IRB 2014-24) Employers funding retiree health benefits through wholly owned subsidiary; arrangement is insurance.
Rev. Rul. 2014-9 (IRB 2014-17) Simplified safe harbor due diligence for plan administrators reasonably conclude an amount received was a valid rollover contribution.
Rev. Rul. 2014-11 (IRB 2014-14) Interest rates; underpayments and overpayments; quarter beginning April 1, 2014; 3 percent on noncorporate.
Rev. Rul. 2014-10 (IRB 2013-14) Sec. 1.61-21(g); fringe benefits aircraft valuation formula; SIFL cents-per-mile rate; employer-provided aircraft; first half of 2014.
Rev. Rul. 2014-3 (IRB 2014-2) 2014 covered compensation tables; permitted disparity; defined benefit plans.
Rev. Rul. 2014-2 (IRB 2014-2) National Mortgage Settlement payments; tax treatment of payments to homeowners; agreement with five bank mortgage servicers; foreclosure abuses.

 

Revenue Procedures

Rev. Proc. 2014-40 (IRB 2014-30) Sec. 501(c)(3); Form 1023-EZ; streamlined application for recognition of exemption; assets of $250,000 or less; procedures for determination letters.
Rev. Proc. 2014-42 (IRB 2014-29) Annual Filing Season Program; voluntary continuing education for tax preparers who are not CPAs, attorneys, or enrolled agents; Rev. Proc. 81-38 regarding limited practice before the IRS modified and superseded.
Rev. Proc. 2014-39 (IRB 2014-29) Qualified Intermediary (QI) agreement updated; foreign intermediaries; Rev. Proc. 2000-12 superseded in part.
Rev. Proc. 2014-38 (IRB 2014-29) FFI Agreement update; participating FFIs; Sec. 1471; reporting financial institutions; Model 2 intergovernmental agreement; IGA; Rev. Proc. 2014-13 modified and superseded.
Rev. Proc. 2014-35 (IRB 2014-26) Indian tribal governments; safe harbor for general welfare exclusion; benefits to tribal members.
Rev. Proc. 2014-32 (IRB 2014-23) Pension plans; 5500; penalty relief for failure to timely comply with reporting requirements; Secs. 6652(e); 6692; 6047(e); 6058; 6059.
Rev. Proc. 2014-33 (IRB 2014-22) Sec. 263A, 471; T.D. 9652; accounting for sales-based royalties; sales-based vendor chargebacks; compliance with final regulations; automatic consent.
Rev. Proc. 2014-31 (IRB 2014-20) Average area purchase price safe harbors; qualified mortgage bonds; qualified mortgage credit certificates; QMB; MCC; Rev. Proc. 2013-28 obsoleted.
Rev. Proc. 2014-30 (IRB 2014-20) Health Savings Accounts; HSAs; 2015 inflation adjusted amounts.
Rev. Proc. 2014-28 (IRB 2014-16) Opinion and advisory letters for Sec. 403(b) pre-approved plans; prototype plans; Rev. Proc. 2013-22 revised.
Rev. Proc. 2014-25 (IRB 2014-15) Sec. 911; failure to meet eligibility requirements because of adverse conditions in a foreign country preclude meeting requirements; current list of countries.
Rev. Proc. 2014-24 (IRB 2014-13) Sec. 1502; affiliated group; Form 1122 not filed; subsidiary treated as if form filed; treated as member of consolidated group.
Rev. Proc. 2014-23 (IRB 2014-12) Qualified mortgage bonds; Sec. 143; mortgage credit certificates; median gross income figures; high housing cost areas.
Rev. Proc. 2014-17 (IRB 2014-12) Automatic consent of Commissioner; change in accounting methods; Secs. 167; 168; T.D. 9636; REG-110732-13; Rev. Proc. 2011-14 modified; depreciation; repair regulations; capitalization; assets.
Rev. Proc. 2014-22 (IRB 2014-11) Form 990; redesign; Rev. Proc. 79-6 inconsistent; Rev. Proc. 799-6 revoked.
Rev. Proc. 2014-21 (IRB 2014-11) Vehicles; passenger automobiles; trucks; depreciation deduction limitations; lease inclusion amount; vehicles placed in service in 2014.
Rev. Proc. 2014-19 (IRB 2014-10) Errors in Rev. Proc. 2014-4; errors regarding expedited handling of exempt organization (EO) Determination Letter requests.
Rev. Proc. 2014-20 (IRB 2014-9) Treatment of indebtedness secured by 100 percent of ownership interest in a disregarded entity that holds real property; safe harbor; Sec. 108(c)(3)(A); mezzanine financing in workouts.
Rev. Proc. 2014-16 (IRB 2014-9) Automatic consent to accounting method change; accounting for acquisition, production, or improvement of tangible property; self-constructed assets; real property acquired under foreclosure.
Rev. Proc. 2014-18 (IRB 2014-7) Automatic extension; certain states with no filing requirement to elect portability; decedent's unused exclusion; decedent's dying after December 31, 2010 and before January 1, 2014; same-sex couples; Rev. Proc. 2014-3 amplified.
Rev. Proc. 2014-15 (IRB 2014-5) Disclosure on income tax return of item or position; adequacy for reducing understatement of income tax; Rev. Proc. 2012-51 updated.
Rev. Proc. 2014-12 (IRB 2014-3) Challenge of partnership allocations; Sec. 47 credits; rehabilitation credits.
Rev. Proc. 2014-11 (IRB 2014-3) Procedures for reinstating tax-exempt status of organizations that have had their exemption automatically revoked under Sec. 6033(j); failure to file required annual returns; Notice 2011-44 modified and superseded.
Rev. Proc. 2014-10 (IRB 2014-2) Procedures for issuing determination letters and rulings on private foundation status; Sec. 509(a); exempt operating foundation status; Sec. 4942; operating foundation status; nonexempt charitable trusts; Sec. 509(a)(3); Rev. Proc. 2013-10 superseded.
Rev. Proc. 2014-8 (IRB 2014-1) User fees for employee plans and exempt organizations; guidance for complying with the user fee program; letter rulings; determination letters; Tax Exempt and Government Entities Division; Rev. Proc. 2013-8 superseded.
Rev. Proc. 2014-7 (IRB 2014-1) Areas in which rulings will not be issued; Associated Chief Counsel (International); letter rulings; determination letters; Rev. Proc. 2013-7 superseded.
Rev. Proc. 2014-6 (IRB 2014-1) Employee plans determination letters; qualified status of plans under Sections 401(a), 403(a), 409, and 4975; Rev. Proc. 2013-6 superseded; Rev. Proc. 2011-49 modified.
Rev. Proc. 2014-5 (IRB 2014-1) Technical advice; furnishing technical advice to area managers and appeals offices; Tax Exempt and Government Entities; employee plans; actuarial matters; Rev. Proc. 2013-5 superseded.
Rev. Proc. 2014-4 (IRB 2014-1) Rulings and information letters; issuance procedures; letter rulings; matters related to sections of the Code currently under the jurisdiction of the Office of the Division Commissioner, Tax Exempt and Government Entities; Rev. Proc. 2013-4 superseded.
Rev. Proc. 2014-3 (IRB 2014-1) Areas in which rulings will not be issued (domestic areas); Financial Institutions and Products; Income Tax and Accounting; Passthroughs and Special Industries; Procedure and Administration; Rev. Proc. 2013-3 superseded; Rev. Proc. 2013-32 superseded, in part.
Rev. Proc. 2014-2 (IRB 2014-1) Technical advice; when and how IRS will issue technical advice memoranda to a director or Appeals Area Director; rights of a taxpayer when a field office requests a TAM regarding a tax matter; Rev. Proc. 2013-2 superseded.
Rev. Proc. 2014-1 (IRB 2014-1) Letter rulings; information letters; Associate Chief Counsel; corporate; financial institutions and products; income tax and accounting; international; passthroughs and special industires; procedure and administration; tax exempt and government entities; Large Business and International Division; Small Business/Self Employed; Rev. Proc. 2013-1 superseded; Rev. Proc. 2013-32 superseded in part.

 

Regulations

T.D. 9675 (IRB 2014-31) Creation of new taxpayer identification number; truncated taxpayer identification; TTIN.
T.D. 9673 (IRB 2014-30) Sec. 401; required minimum distributions; longevity annuity contract; individual retirement annuities and accounts; eligible government plans.
T.D. 9672 (IRB 2014-30) Sec. 45R; tax credit for small employers that offer health insurance to employees; Patient Protection and Affordable Care Act.
T.D. 9671 (IRB 2014-29) 90-day waiting period limitation; bona fide employment based orientation period for group health coverage; Affordable Care Act.
T.D. 9670 (IRB 2014-29) FICA and FUTA exceptions and exemptions; services performed by certain employees for family members; members of qualifying religious sect; disregarded entities; owner not entity responsible for backup withholding and information reporting.
T.D. 9669 (IRB 2014-28) Sec. 7602; authorization for the IRS to use Sec. 6103(n) contracted experts in summons interviews to propound questions and receive summoned books, papers and other records.
T.D. 9668 (IRB 2014-27) Circular 230; modifications of standards governing written advice; clarification of recent amendments; certain provisions updated.
T.D. 9667 (IRB 2014-26) Form 5472; REG 114942-14; Information Return of a 25% Foreign-Owned U.S. Corporation; late filed return.
T.D. 9666 (IRB 2014-26) Sec. 41; REG-133495-11; research and experimentation; alternative simplified credit election on an amended return.
T.D. 9665 (IRB 2014-22) Sec. 402; amounts in qualified retirement plan; payment of accident or health insurance premiums are taxable distributions; certain statutory exceptions; payment of premiums for disability insurance that replaces retirement plan contributions in the event of participant's disability.
T.D. 9664 (IRB 2014-22) Sec. 67; costs incurred by estates or nongrantor trusts; miscellaneous itemized deductions; exceeding 2% of adjusted gross income; 2-percent floor.
T.D. 9663 (IRB 2014-22) Sec. 36B; Affordable Insurance Exchanges; reporting of information relating to health insurance tax credit.
T.D. 9662 (IRB 2014-16) Employment tax obligations of third party payor; service agreement with employer to pay wages of employees; employment tax responsibilities; performance of acts required by employer.
T.D. 9661 (IRB 2014-13) Sec. 6056; applicable large employers; reporting to IRS about health care coverage offered to full-time employees; shared responsibility provisions of Sec. 4980H; statements regarding monthly coverage.
T.D. 9660 (IRB 2014-13) Sec. 6055; information reporting by persons that provide minimum essential coverage to individuals.
T.D. 9658 (IRB 2014-13) Sec. 1441; 1442; 1443; payors of payments of certain U.S. source income to foreign person subject to comprehensive documentation, information reporting; due diligence.
T.D. 9657 (IRB 2014-13) Sec. 1474; FACTA; U.S. withholding agent; payments to foreign financial institution; FFI; nonfinancial foreign entity; NFFE.
T.D. 9659 (IRB 2014-12) Sec. 83; property transferred in connection with the performance of services; definition of substantial risk of forfeiture; Reg. Sec. 1.83-3(c)(1); Rev. Rul. 2005-48 obsolete.
T.D. 9652 (IRB 2014-12) Sec. 263A; 471; capitalizing and allocating sales-based royalties; adjusting the cost of merchandise inventory for sales-based vendor allowances; simplified production method; simplified resale method.
T.D. 9656 (IRB 2014-11) 90-day waiting period; section 2708 of the Public Health Service Act; portability provisions of Affordable Care Act.
T.D. 9655 (IRB 2014-9) Sec. 4980H guidance; Affordable Care Act (ACA); applicable large employer; assessable payment; minimum essential health coverage; full-time employees; coverage that is not affordable.
T.D. 9654 (IRB 2014-6) Sec. 7874; Identification of certain stock of foreign corporation disregarded in calculating ownership; surrogate foreign corporation; Notice 2009-78 superseded.
T.D. 9653 (IRB 2014-6) Tax treatment of debt instrument with a bond premium carryforward in holder's final accrual period; Treasury bill acquired at a premium.
T.D. 9650 (IRB 2014-3) Guidance on determining ownership of a passive foreign investment company; PFIC; annual filing requirement for shareholders; constructive ownership.
T.D. 9649 (IRB 2014-2) Sec. 3504; Agents authorized to perform acts under Federal Unemployment Tax Act (FUTA) required of employers who are home care service recipients.

 

Proposed Regulations

REG-209459-78 (IRB 2014-31) Sec. 408; withdrawal of proposed amendment to Sec. 1.408-4(b)(4)(ii); Bobrow; one-rollover per year rule limitation; transition relief.
REG-110948-12 (IRB 2014-30) Application for exempt status under 501(c)(3); streamlined application for recognition.
REG-121542-14 (IRB 2014-28) Sec. 7602; authorization for the IRS to use Sec. 6103(n) contracted experts in summons interviews to propound questions and receive summoned books, papers and other records.
REG-150760-13 (IRB 2014-23) Sec. 856; definition of real estate investment trust real property.
REG-131239-13 (IRB 2014-22) Sec. 381; modification of definition of acquiring corporation; acquisition of assets.
REG-163195-05 (IRB 2014-15) Removal of regulations relating to information reporting and backup withholding for Qualified Payment Card Agent; QPCA.
REG-130967-13 (IRB 2014-13) Sec. 1471; 1472; 1473; 1474; FACTA; U.S. withholding agent; payments to foreign financial institution; FFI; nonfinancial foreign entity; NFFE.
REG-134361-12 (IRB 2014-13) Sec. 1441; 1442; 1443; payors of payments certain U.S. source income to foreign persons; information and tax withholding requirements.
REG-122706-12 (IRB 2014-11) 90-day waiting period under Affordable Care Act; maximum allowed lenght of any reasonable and bona fide employment-based orientation period.
REG-119305-11 (IRB 2014-8) Sec. 707; 752; disguised sales of property to or by a partnership; treatment of partnership liabilities.
REG-141036-13 (IRB 2014-7) Sec. 5000A; minimium essential coverage; shared responsibility payment.
REG-144468-05 (IRB 2014-6) Contribution of built-in loss property to a partnership; mandatory basis adjustment where substantial built-in loss or substantial basis reduction exists; basis allocation rules; substituted basis transactions; allocations resulting from revaluation of partnership property.
REG-154890-03 (IRB 2014-6) Notice of proposed rulemaking provides rules for determining a taxable beneficiary's basis in a term interest in a charitable remainder trust on sale or other disposition of interests in trust; CRT; undistributed net capital gains.
REG-121534-12 (IRB 2014-6) Sec. 7874; Identification of certain stock of foreign corporation disregarded in calculating ownership; surrogate foreign corporation.
REG-113350-13 (IRB 2014-3) Sec. 1291; withdrawn portion of regulations; definitions of terms pedigreed QEF; section 1291 fund; portion of REG-209054-87 withdrawn.
REG-140974-11 (IRB 2014-3) Guidance on determining the ownership of a passive foreign investment company; PFIC; annual filing requirement; constructive ownership.
REG-159420-04 (IRB 2014-2) Sec. 41; qualified research expenditures and gross receipts resulting from transactions between controlled groups of corporations or a group of trades or businesses under common control.
REG-136984-12 (IRB 2014-2) Sec. 752; recourse liabilities of partnerships; special rules for related persons.
REG-143172-13 (IRB 2014-2) Amendments to regulations regarding excepted benefits under the Code; exempt from health reform requirements; HIPAA; ACA.

 

Notices

Notice 2014-40 (IRB 2014-27) Sec. 45Q inflation adjustment; carbon dioxide sequestration.
Notice 2014-39 (IRB 2014-26) Sec. 1603; 45; 48; payment resulting from sequestration; Sec. 1603 award; basis of the specified energy property.
Notice 2014-38 (IRB 2014-24) Indian tribes; tribal trust cases; Notice 2014-22 superceded.
Notice 2014-37 (IRB 2014-24) Windsor; amendments to pension plans; effective date; Q&As revised.
Notice 2014-35 (IRB 2014-23) Pension plans; 5500; penalty relief for failure to timely comply with reporting requirements; Secs. 6652(e); 6692; 6047(e); 6058; 6059.
Notice 2014-33 (IRB 2014-21) FACTA; 2014 and 2015 regarded as transition year; IRS enforcement of FACTA; withholding; intended amendments to regulations under Sec. 1441, 1442, 1471, and 1472.
Notice 2014-32 (IRB 2014-20) Sec. 367; treatment of property used to acquire parent stock or securities in certain triangular reorganizations involving foreign corporations.
Notice 2014-29 (IRB 2014-18) Adjusted limitations on housing expenses for tax year 2014 of Sec. 911; Notices 2006-87, 2007-25, 2007-77, 2008-107, 2010-27, 2011-8, 2012-19, 2013-31 superseded.
Notice 2014-25 (IRB 2014-17) Sec. 45K; nonconventional source fuel credit inflation adjustment factor for 2013.
Notice 2014-19 (IRB 2014-17) Guidance on the retroactive application of U.S. v. Windsor; DOMA; retirement plans; same sex marriage; Rev. Rul. 2013-17 amplified.
Notice 2014-23 (IRB 2014-16) Victims of domestic violence; joint filing requirement of Sec. 36B; married filing separate return; premium tax credit.
Notice 2014-21 (IRB 2014-16) Virtual currency; Bitcoin; how general tax principles apply.
Notice 2014-20 (IRB 2014-16) Postponement of deadline to Oct. 15, 2014 deadline to make election under Sec. 165(i); deduction in preceding taxable year; major flooding in Colorado in September 2013.
Notice 2014-17 (IRB 2014-13) Per capita distributions to members of Indian tribes made from funds held in trust by Secretary of Interior excludable from gross income.
Notice 2014-11 (IRB 2014-13) Sec. 61; maximum vehicle values for use with special valuation rule; Reg. Sec. 1.61-21(d); cents-per-mile valuation.
Notice 2014-15 (IRB 2014-12) Sec. 42; Physical Inspection Pilot Program; extension of time period in Notice 2012-18.
Notice 2014-10 (IRB 2014-9) Sec. 5000A; shared responsibility payment; months in 2014; limited-benefit health coverage that is not minimum essential coverage.
Notice 2014-9 (IRB 2014-5) Sec. 1400U; Recovery Zone Facility Bonds; current refunding of outstanding prior issues of bonds.
Notice 2014-4 (IRB 2014-4) Sec. 131; payments received by individuals under state Medicaid Home and Community-Based Services Waiver; difficulty of care payments; care provider related to individual receiving care.
Notice 2014-3 (IRB 2014-3) Requirements of Sec. 501(r); correction and disclosure procedures.
Notice 2014-6 (IRB 2014-2) Sec. 45R; guidance to certain small employers that cannot offer a qualifying health plan through a Small Business Health Options Program Exchange; QHP; SHOP; principal business address in county where plan not available. Notice 2014-5 (IRB 2014-2) Closed defined benefit plans; temporary nondiscrimination relief.
Notice 2014-4 (IRB 2014-2) Type III supporting organizations; tests.
Notice 2014-1 (IRB 2014-2) Sec. 125; cafeteria plans; flexible spending arrangements; FSAs; Sec. 223; health savings accounts; HSAs; same-sex spouses; Rev. Rul. 2013-17 amplified.

 

Announcements

Announcement 2014-25 (IRB 2014-25) Corrections to final regulations; T.D. 9662; Sec. 3504; payor designated to perform the acts required of an employer and is liable for employment taxes.
Announcement 2014-23 (IRB 2014-22) Corrections to proposed regulations; REG-140974-11; determining ownership of a passive foreign investment company; PFIC; annual filing requirements.
Announcement 2014-22 (IRB 2014-22) Corrections to final and temporary regulations; T.D. 9650; determining ownership of a passive foreign investment company; PFIC; annual filing requirements.
Announcement 2014-21 (IRB 2014-20) Corrections to final and temporary regulations; T.D. 9658.
Announcement 2014-19 (IRB 2014-17) Corrections to final regulations; T.D. 9644; Net Investment Income Tax; net investment income; NIIT.
Announcement 2014-18 (IRB 2014-17) Corrections to final regulations; T.D. 9644; Net Investment Income Tax; net investment income; NIIT.
Announcement 2014-15 (IRB 2014-16) Individual Retirement Accounts; IRAs; one-rollover-per-year limitation; Sec. 408(d)(3)(B); transition relief for IRA owners.
Announcement 2014-13 (IRB 2014-10) Office of Professional Responsibility; OPR; disciplinary sanctions.
Announcement 2014-4 (IRB 2014-7) Preapproved defined benefit plans; on-cycle applications for opinion and advisory letters; extension to February 2, 2015.
Announcement 2014-1 (IRB 2014-2) Guidance for financial institutions creating accounts and entering registration information on IRS FATCA registration website.

 

       Links to Individual Bulletins

Internal Revenue Bulletin 2014-1        Internal Revenue Bulletin 2014-27
Internal Revenue Bulletin 2014-2        Internal Revenue Bulletin 2014-28
Internal Revenue Bulletin 2014-3        Internal Revenue Bulletin 2014-29
Internal Revenue Bulletin 2014-4        Internal Revenue Bulletin 2014-30
Internal Revenue Bulletin 2014-5        Internal Revenue Bulletin 2014-31
Internal Revenue Bulletin 2014-6
Internal Revenue Bulletin 2014-7
Internal Revenue Bulletin 2014-8
Internal Revenue Bulletin 2014-9
Internal Revenue Bulletin 2014-10
Internal Revenue Bulletin 2014-11
Internal Revenue Bulletin 2014-12
Internal Revenue Bulletin 2014-13
Internal Revenue Bulletin 2014-14
Internal Revenue Bulletin 2014-15
Internal Revenue Bulletin 2014-16
Internal Revenue Bulletin 2014-17
Internal Revenue Bulletin 2014-18
Internal Revenue Bulletin 2014-19
Internal Revenue Bulletin 2014-20
Internal Revenue Bulletin 2014-21
Internal Revenue Bulletin 2014-22
Internal Revenue Bulletin 2014-23
Internal Revenue Bulletin 2014-24
Internal Revenue Bulletin 2014-25
Internal Revenue Bulletin 2014-26

 


Copyright 2014 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. Articles in this publication are not intended to be used, and cannot be used, for the purpose of avoiding accuracy-related penalties that may be imposed on a taxpayer. The information is not necessarily a complete summary of all materials on the subject. Copyright is not claimed on material from U.S. Government sources--ISSN 1089-1536


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--Last Update 07/26/14