TITLE

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

PUB. DATE
April 2014
SOURCE
Internal Revenue Bulletin;4/7/2014, Vol. 2014 Issue 15, p923
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article presents the decision and rulings under the Internal Revenue Code of 1986 of the U.S. Internal Revenue Service (IRS). The rulings include the Low-Income Housing Credit, the Allocation of Income and Deductions Among Taxpayers and the Special Rules for Credits and Deductions. The adjusted applicable federal short-, mid-, and long-term rates of the Treatment of Original Issue Discount on Tax-Exempt Obligations and the Treatment of Loans With Below-Market Interest Rates are outlined.
ACCESSION #
95511449

 

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