Small Business Taxes & Management
IRS Pronouncements--2015


Small Business Taxes & ManagementTM--Copyright 2015, A/N Group, Inc.

Note. The list below contains a synopses of revenue rulings, revenue procedures, notices, announcements and regulations beginning with those issued January 1, 2015. Because the IRS is no longer indexing the contents of the bulletins as in the past, we have created two indicies--this one is a complete list of all pronouncements. For an abbreviated list that is limited to those items we believe to be of interest to small to mid-sized business owners, their advisors, CPAs, enrolled agents, etc, go to IRS Pronouncements--2015--Short List. For a abbreviated, similar listing for prior years, go to:

IRS Pronouncements--2014
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-15-xx.pdf
For Revenue Procedures-- www.irs.gov/pub/irs-drop/rp-15-xx.pdf
For Notices-- www.irs.gov/pub/irs-drop/n-15-xx.pdf

The xx must be at least two digits. Thus, Revenue Ruling 5 for 2015 would be: www.irs.gov/pub/irs-drop/RR-15-05.pdf   For prior years, change the 15 to the appropriate year (available years vary).

 

New Additions - Bulletin 21

Rev. Rul. 2015-11 (IRB 2015-21) Costs of unrecoverable precious metals used in manufacturing processes are depreciable under Secs. 167 and 168; recoverable metals are not depreciable.
Rev. Rul. 2015-10 (IRB 2015-21) Transaction described is stock transfer in a Sec. 351 exchange followed by a reorganization under Sec. 368(a)(1)(D).
Rev. Rul. 2015-9 (IRB 2015-21) Transaction described is stock transfer in a Sec. 351 exchange followed by a reorganization under Sec. 368(a)(1)(D); Rev. Rul. 78-130 revoked.

T.D. 9719 (IRB 2015-21) Sec. 446; 956; notional principal contract with a nonperiodic payment; treated as two separate transactions consisting of one or more loans and an on-market, level payment swap.

REG-132634-14 (IRB 2015-21) Sec. 7704; qualifying income from exploration, development, mining, or production, processing, refining, transportation, and marking of minerals or natural resources; publicly traded partnerships and partners.
REG-107595-11 (IRB 2015-21) Sec. 1022; application of modified carryover rules; affecting certain decedents who died in 2010.
REG-102656-15 (IRB 2015-21) Sec. 446; 956; notional principal contract with a nonperiodic payment; treated as two separate transactions consisting of one or more loans and an on-market, level payment swap.

Notice 2015-38 (IRB 2015-21) List of designated private delivery services; PDS; Notice 2004-83 updated; timely mailing as timely filing; postmark date.

For the full text of these rulings, go to Internal Revenue Bulletin 2015-21

 

Cumulative Listings - 2015

Revenue Rulings

Rev. Rul. 2015-11 (IRB 2015-21) Rev. Rul. 2015-11 (IRB 2015-21) Costs of unrecoverable precious metals used in manufacturing processes are depreciable under Secs. 167 and 168; recoverable metals are not depreciable.
Rev. Rul. 2015-10 (IRB 2015-21) Transaction described is stock transfer in a Sec. 351 exchange followed by a reorganization under Sec. 368(a)(1)(D).
Rev. Rul. 2015-9 (IRB 2015-21) Transaction described is stock transfer in a Sec. 351 exchange followed by a reorganization under Sec. 368(a)(1)(D); Rev. Rul. 78-130 revoked.
Rev. Rul. 2015-8 (IRB 2015-18) Applicable federal rates; adjusted federal long-term rate; May 2015.
Rev. Rul. 2015-7 (IRB 2015-14) Applicable federal rates; adjusted federal long-term rate; April 2015.
Rev. Rul. 2015-6 (IRB 2015-13) Sec. 1.61-21(g); fringe benefits aircraft valuation formula; SIFL cents-per-mile rate; employer-provided aircraft; first half of 2015.
Rev. Rul. 2015-5 (IRB 2015-13) Interest rates on underpayments and overpayments; quarter beginning April 1.
Rev. Rul. 2015-4 (IRB 2015-10) Applicable federal rates; adjusted federal long-term rate; March 2015.
Rev. Rul. 2015-3 (IRB 2015-6) Applicable federal rates; adjusted federal long-term rate; February 2015.
Rev. Rul. 2015-1 (IRB 2015-4) Applicable federal rates; adjusted federal long-term rate; January 2015.
Rev. Rul. 2015-2 (IRB 2015-3) Insurance companies; interest rate tables; Sec. 807; determination of reserves; contracts issued in 2014 and 2015; Rev. Rul. 92-19 is supplemented in part.

 

Revenue Procedures

Rev. Proc. 2015-30 (IRB 2015-20) Health Savings Accounts; HSAs; 2016 inflation adjusted amounts.
Rev. Proc. 2015-28 (IRB 2015-16) Rev. Proc. 2013-12 modified; new safe harbor EPCRS (Employee Plans Resolution System)correction methods; automatic contribution features; automatic enrollment; automatic escalation of deferrals; safe harbor correction methods.
Rev. Proc. 2015-27 (IRB 2015-16) Rev. Proc. 2013-12 modified; improvements to EPCRS (Employee Plans Resolution System); VCP compliance fees failures to meet requirements of participant loans.
Rev. Proc. 2015-29 (IRB 2015-15) Rev. Proc. 2015-3 amplified; Service will no longer issue rulings whether taxpayer meets requirements of Sec. 45.
Rev. Proc. 2015-26 (IRB 2015-15) Consolidated group; common parent ceases to exist; identification of agent to act on behalf of group.
Rev. Proc. 2015-25 (IRB 2015-14) Sec. 911; eligibility requirements for length of stay; adverse conditions in foreign country; list of countries.
Rev. Proc. 2015-24 (IRB 2015-13) Corrections to Rev. Proc. 2014-59; loss payment patterns; discount factors for 2014 accident year.
Rev. Proc. 2015-23 (IRB 2015-13) Sec. 143; qualified mortgage bonds; QMB; issuers of mortgage credit certificates; MOC; median gross income.
Rev. Proc. 2015-21 (IRB 2015-13) Charitable hospital organizations; correction and disclosure procedures; failure to meet requirements; Patient Protection and Affordable Care Act of 2010.
Rev. Proc. 2015-22 (IRB 2015-11) Change of address for opinion and advisory letters for Sec. 403(b) preapproved plan submission; user fee; Rev. Procs. 2013-22; 2014-28; 2015-8 modified.
Rev. Proc. 2015-20 (IRB 2015-9) Methods of accounting; tangible property regulations; Form 3115; Sec. 481 adjustment; small business taxpayers.
Rev. Proc. 2015-19 (IRB 2015-8) Vehicle depreciation limits for 2015; passenger autos; trucks and vans; lease inclusion amount vehicles first leased in 2015; modifications to 2014 depreciation limits and lease inclusion amount.
Rev. Proc. 2015-18 (IRB 2015-8) Publication 1167, General Rules and Specifications for Substitute Forms and Schedules; guidelines and general requirements.
Rev. Proc. 2015-17 (IRB 2015-7) Procedures for issuing determination letters and rulings on exempt status of qualified nonprofit health insurance issuers; QNHIIs; Sec. 501(c)(29); Rev. Proc. 2012-11 superseded.
Rev. Proc. 2015-16 (IRB 2015-7) Disclosure of item on income tax return; disclosure of position; adequate for reducing the understatement of income tax under Sec. 6662(d); accuracy-related penalty; tax return preparer penalty; Sec. 5594(a); Rev. Proc. 2014-15 updated.
Rev. Proc. 2015-15 (IRB 2015-5) 2015 monthly national average premium for qualified health plans; bronze level of coverage; maximum individual shared responsibility payment under Sec. 5000A.
Rev. Proc. 2015-14 (IRB 2015-5) List of Automatic Changes to which automatic change procedures of Rev. Proc. 2015-13 apply.
Rev. Proc. 2015-13 (IRB 2015-5) Sec. 446; updates and revises general procedures to obtain consent for change in accounting methods; procedures for nonautomatic consent of Commissioner; procedures for automatic consent to change to a method described in Rev. Proc. 2015-14 (List of Automatic Changes).
Rev. Proc. 2015-12 (IRB 2015-2) Sec. 162, 263A; guidance on expenditures to maintain, replace or improve cable system network assets deductibility; capitalization; guidance on computing depreciation.
Rev. Proc. 2015-10 (IRB 2015-2) Sec. 509(a); issuance of determination letters and rulings on private foundations; Sec. 4942 operating foundation status; exempt operating foundation status; nonexempt charitable trusts; Rev. Proc. 2014-10 superseded.
Rev. Proc. 2015-09 (IRB 2015-2) Sec. 501; 521; issuance of determination letters on exempt status; revocation and modification of determination letters; Sec. 7428; Rev. Proc. 2014-9 superseded.
Rev. Proc. 2015-08 (IRB 2015-1) Guidance for user fee program for requests for letter rulings, determination letters, etc.; Tax Exempt and Government Entities; Rev. Proc. 2014-8 superseded.
Rev. Proc. 2015-07 (IRB 2015-1) Areas where Associate Chief Counsel International will not issue letter rulings or determination letters; Rev. Proc. 2014-7 superseded.
Rev. Proc. 2015-06 (IRB 2015-1) Determination letters for qualified status of employee plans under Sections 401(a), 403(a), 409, and 4975; Rev. Proc. 2014-6 superseded.
Rev. Proc. 2015-05 (IRB 2015-1) Procedures for determination letters on exempt status Sec. 501(c)(3); Form 1023-EZ.
Rev. Proc. 2015-04 (IRB 2015-1) Rulings and information letters; issuance procedures; revised; Rev. Proc.. 2014-4 superseded.
Rev. Proc. 2015-03 (IRB 2015-1) Revised list of areas where IRS will not issue letter rulings or determination letters; Corporate; Financial Institutions and Products; Income Tax and Accounting; International; Passthroughs and Special Industries; Procedure and Administration; Tax Exempt and Government Entities; Rev. Proc. 2014-3 superseded.
Rev. Proc. 2015-02 (IRB 2015-1) Technical advice memoranda; TAMS; taxpayer rights when field office requests TAMS; Corporate; Financial Institutions and Products; Income Tax and Accounting; International; Passthroughs and Special Industries; Procedure and Administration; Tax Exempt and Government Entities; Rev. Proc. 2014-2 superseded.
Rev. Proc. 2015-01 (IRB 2015-1) Procedures for letter rulings and information letters; Corporate; Financial Institutions and Products; Income Tax and Accounting; International; Passthroughs and Special Industries; Procedure and Administration; Tax Exempt and Government Entities; Rev. Proc. 2014-1 superseded.

 

Regulations

T.D. 9719 (IRB 2015-21) Sec. 446; 956; notional principal contract with a nonperiodic payment; treated as two separate transactions consisting of one or more loans and an on-market, level payment swap.
T.D. 9717 (IRB 2015-16) Sec. 41; allocation of the credit for increasing research to corporations and trades of businesses under common control; railroad track maintenance credit; election of reduced research credit.
T.D. 9718 (IRB 2015-15) Sec. 6501; exception to general three-year limitations on assessment for undisclosed listed transactions.
T.D. 9716 (IRB 2015-15) Sec. 162; allowable deduction for compensation; publicly held corporation; qualified performance based compensation; stock options; stock appreciation rights.
T.D. 9715 (IRB 2015-15) Sec. 1502; agent for consolidated group; authority of agent for group.
T.D. 9714 (IRB 2015-14) Excepted benefits under ERISA; Public Health Service Act; limited wraparound coverage.
T.D. 9713 (IRB 2015-13) Sec. 6049; broker reporting of bond premium and acquisition premium; guidance under Sec. 6045, 6045A, 6049; debt instruments and options; reporting of adjusted basis; transfer reporting for Sec. 1256 options and debt instruments.
T.D. 9712 (IRB 2015-11) Sec. 41; alternative simplified credit; election on amended return.
T.D. 9711 (IRB 2015-11) Covered entity; fee imposed under Patient Protection and Affordable Care Act.
T.D. 9710 (IRB 2015-8) Sec. 909; foreign income taxes separated from related income.
T.D. 9709 (IRB 2015-7) Procedures for certain entities to apply for exemption from Federal income tax; qualified nonprofit health insurance issuers.
T.D. 9708 (IRB 2015-5) Sec. 501; requirements for charitable hospital organizations; PPACA.
T.D. 9707 (IRB 2015-2) Form 5472 Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business; filing of late return; form due by due date of return, including extensions.

 

Proposed Regulations

REG-132634-14 (IRB 2015-21) Sec. 7704; qualifying income from exploration, development, mining, or production, processing, refining, transportation, and marking of minerals or natural resources; publicly traded partnerships and partners.
REG-107595-11 (IRB 2015-21) Sec. 1022; application of modified carryover rules; affecting certain decedents who died in 2010.
REG-102656-15 (IRB 2015-21) Sec. 446; 956; notional principal contract with a nonperiodic payment; treated as two separate transactions consisting of one or more loans and an on-market, level payment swap.
REG-103281-11 (IRB 2015-19) Sec. 5000C; James Zadroga 9/11 Health and Compensation Act; 2-percent tax on payments made by U.S. government to foreign persons pursuant to certain contracts.
REG-133489-13 (IRB 2015-16) Sec. 41; research credit; allocation to corporations and trades or businesses under common control; railroad track maintenance credit; reduced research credit.
REG-143040-14 (IRB 2015-13) Guidance to brokers who must report OID income on tax-exempt debt instrument; debt instrument elections; transfer of debt instrument or Sec. 1256 option.
REG-132253-11 (IRB 2015-12) Sec. 6041; information returns; winnings from bingo, keno, and slot machine play.
REG-100400-14 (IRB 2015-12) Consolidated group; corporation joins or leaves; reporting certain items of income or deduction.
REG-143416-14 (IRB 2015-11) Covered entity; fee imposed under Patient Protection and Affordable Care Act.
REG-136018-13 (IRB 2015-11) Sec. 1288; method to adjust applicable Federal rates; tax-exempt obligations; method used to determine long-term tax-exempt rate; adjusted Federal long-term rate under Sec. 382; limitation on net operating loss carryovers.
REG-102648-15 (IRB 2015-10) Guidance with respect to Multiemployer Pension Reform Act of 2014; MPRA; critical or declining status; suspension of benefits.
REG-153656-03 (IRB 2015-5) Sec. 41; research credit; internal use software; qualified research.
REG-145878-14 (IRB 2015-2) Summary of benefits and coverage; SBC; uniform glossary for group heath plans and health insurance coverage in group and individual markets.
REG-132751-14 (IRB 2015-2) Public Health Service Act; wraparound coverage; amendment of regulations regarding excepted benefits.
REG-109187-11 (IRB 2015-2) Transferor of installment obligation; gain recognition under Sec. 453B on certain dispositions.

 

Notices

Notice 2015-38 (IRB 2015-21) List of designated private delivery services; PDS; Notice 2004-83 updated; timely mailing as timely filing; postmark date.
Notice 2015-32 (IRB 2015-20) Credit for Renewable Electricity Production and Refined Coal Production; inflation adjustment factor and reference prices; Sec. 45.
Notice 2015-10 (IRB 2015-20) Withholding under chapter 3 or 4; claim of refund or credit for amounts withheld; substantive tax liability of foreign persons.
Notice 2015-37 (IRB 2015-19) Sec. 36B; eligibility for Minimum Essential Coverage; premium tax credit; Children's Health Insurance buy-in program.
Notice 2015-35 (IRB 2015-18) Zadroga Act; Sec. 5000C; 2 percent tax on payments by the U.S. government to foreign persons with respect to certain contracts; list of qualified income tax treaties.
Notice 2015-34 (IRB 2015-18) Indian tribal government programs; general welfare exclusion; taxpayers may continue to rely on Rev. Proc. 2014-35.
Notice 2015-33 (IRB 2015-18) Sec. 911; adjusted limitation on foreign housing expenses for 2015.
Notice 2015-31 (IRB 2015-17) Corporate bond monthly yield curve; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2015-30 (IRB 2015-17) Penalty relief for taxpayers who received incorrect or delayed Form 1095-A and who timely filed 2014 return.
Notice 2015-25 (IRB 2015-14) Extension of temporary nondiscrimination relief in Notice 2014-54; certain closed defined benefit plans.
Notice 2015-17 (IRB 2015-14) Excise tax under Sec. 4980D; transition relief from assessment for small employers; other than applicable large employers; reimbursing premiums of 2%-shareholder/employees of S corporations; reimbursement or premium payment of individual health insurance policy of employee.
Notice 2015-27 (IRB 2015-13) 2015-2016 Guidance Priority List; invitation for comments.
Notice 2015-26 (IRB 2015-13) How a State or local government amends nomination of an empowerment zone.
Notice 2015-25 (IRB 2015-13) Sec. 45, 48l; beginning of construction; Notices 2013-29, 2013-60, 2014-46 updated; dates for deemed satisfaction of Continuous Construction or Continuous Efforts Tests extended.
Notice 2015-24 (IRB 2015-13) Corporate bond monthly yield curve; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2015-23 (IRB 2015-12) Sec. 42h; 142; 146; resident populations of states, D.C., and Puerto Rico; state housing credit ceiling; private activity bond volume cap; private activity bond volume limit.
Notice 2015-22 (IRB 2015-12) Sec. 6654; waiver of addition to tax for underpayment; farmers and fisherman who received erroneous 2014 Forms 1095-A; file and pay by April 15, 2015.
Notice 2015-21 (IRB 2015-12) Proposed revenue procedure; optional safe harbor method; individual taxpayers; determination of wagering gain or loss from certain slot machine play.
Notice 2015-18 (IRB 2015-12) Sec. 529A; establish and maintain qualified ABLE program; proposed regulations to be issued.
Notice 2015-20 (IRB 2015-11) List of Indian tribes who have settled tribal trust cases against the U.S.; Notice 2013-1 appendix updated.
Notice 2015-16 (IRB 2015-10) Excise tax on high cost employer-sponsored health coverage; Sec. 4980I; request for comments; potential approaches.
Notice 2015-14 (IRB 2015-10) Sec. 48A; Phase III; Qualifying Advanced Coal Project Program; Round 2; reallocation round.
Notice 2015-13 (IRB 2015-10) Sec. 51; Work Opportunity Tax Credit; extended through 2014; 28-day deadline; Form 8850.
Notice 2015-12 (IRB 2015-10) Sec. 54C; new clean renewable energy bonds; New CREBs; volume cap; allocation of remaining volume cap.
Notice 2015-19 (IRB 2015-9) Corporate bond monthly yield curve; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2015-15 (IRB 2015-9) Claim for refund under Sec. 6402; overpaid FICA taxes; employee consent; proposed revenue procedure.
Notice 2015-11 (IRB 2015-8) Qualified Zone Academy Bonds; QZAB; maximum face amount that can be issued.
Notice 2015-9 (IRB 2015-6) Reconciliation of advance payments of premium tax credit and credit allowed on return; limited penalty relief for taxpayers with balance due on 2014 return.
Notice 2015-8 (IRB 2015-6) Sec. 45R for certain small employers that cannot afford qualified health plan; QHP; Small Business Health Options Program Exchange; SHOP; business address in Iowa county where SHOP not available.
Notice 2015-7 (IRB 2015-6) Anticipate issuance of proposed regulations; governmental plan; coverage of public charter school employees; Sec. 414(d).
Notice 2015-3 (IRB 2015-6) Rules for claimants; one-time claim; retroactively extended 2014 biodiesel mixture and alternative fuel excise tax credits; rules for other extended credits.
Notice 2015-6 (IRB 2015-5) FICA withholding; FUTA tax; reporting requirements; sick pay paid by third parties rather than employers; filing requirements for new Form 8922, Third Party Sick Pay Recap.
Notice 2015-5 (IRB 2015-5) Corporate bond monthly yield curve; spot segment rates for December 2014; 24-month average segment rates applicable for January 2015 and the 30-year Treasury rates; Sec. 417; 430.
Notice 2015-4 (IRB 2015-5) Sec. 48; small wind energy property; performance and quality standards that must be met to qualify for the credit; reliance on an eligible certifier; required contents of a certification.
Notice 2015-2 (IRB 2015-4) Transit benefits; amounts treated as wages; $130 per month; special administrative procedure; fourth quarter Form 941.
Notice 2015-1 (IRB 2015-2) Special valuation rules for vehicles; maximum vehicle values; use of standard mileage rate for valuing personal use.

 

Announcements

Announcement 2015-14 (IRB 2015-20) Revocation of Sec. 501(c)(3) organizations exempt status for failure to meet code section requirements.
Announcement 2015-13 (IRB 2015-14) Airline payment amounts; rollover; guidance.
Announcement 2015-11 (IRB 2015-14) Annual report on advance pricing agreements; APAs; Advance Pricing and Mutual Agreement Program; APMA.
Announcement 2015-7 (IRB 2015-13) Office of Professional Responsibility; OPR; disciplinary sanctions involving attorneys, CPAs, enrolled agents and actuaries and retirement plan agents, and appraisers.
Announcement 2015-12 (IRB 2015-12) Revocation of Sec. 501(c)(3) organizations; failure to meet code section requirements; contributions no longer deductible.
Announcement 2015-10 (IRB 2015-11) Revocation of Sec. 501(c)(3) organizations; failure to meet code section requirements; contributions no longer deductible.
Announcement 2015-1 (IRB 2015-11) Changes to processing of employee plans determination letters.
Announcement 2015-8 (IRB 2015-9) U.S. v. Quality Stores, Inc. decision; claims for refund of employment taxes; claim for refund of FICA, RRTA, FUTA paid with respect to severance; Rev. Rul. 90-72.
Announcement 2015-6 (IRB 2015-8) Revocation of Sec. 501(c)(3) organizations for failure to meet code requirements; contributions to the organizations by individual donors no longer deductible.
Announcement 2015-5 (IRB 2015-7) Revocation of Sec. 501(c)(3) organizations for failure to meet code requirements; contributions to the organizations by individual donors no longer deductible.
Announcement 2015-4 (IRB 2015-5) Republic of Kazakhstan; Competent Authority Agreement; eligibility of treaties.
Announcement 2015-3 (IRB 2015-3) Automatic approval of a change in funding method; single-employer defined benefit plan; change in enrolled actuary.
Announcement 2015-2 (IRB 2015-3) Simplified process for issuers of Sec. 501(c)(3) bonds; closing agreement; Prospective Reinstatement; tax exempt status automatically revoked; Sec. 6033(j)(1).

 

       Links to Individual Bulletins

Internal Revenue Bulletin 2015-1
Internal Revenue Bulletin 2015-2
Internal Revenue Bulletin 2015-3
Internal Revenue Bulletin 2015-4
Internal Revenue Bulletin 2015-5
Internal Revenue Bulletin 2015-6
Internal Revenue Bulletin 2015-7
Internal Revenue Bulletin 2015-8
Internal Revenue Bulletin 2015-9
Internal Revenue Bulletin 2015-10
Internal Revenue Bulletin 2015-11
Internal Revenue Bulletin 2015-12
Internal Revenue Bulletin 2015-13
Internal Revenue Bulletin 2015-14
Internal Revenue Bulletin 2015-15
Internal Revenue Bulletin 2015-16
Internal Revenue Bulletin 2015-17
Internal Revenue Bulletin 2015-18
Internal Revenue Bulletin 2015-19
Internal Revenue Bulletin 2015-20
Internal Revenue Bulletin 2015-21

 


Copyright 2015 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. 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 05/23/15