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Irs Form State Tax Forms

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Irs Form State Tax Forms

Irs form state tax forms IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. Irs form state tax forms   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. Irs form state tax forms 25% of an eligible employee's compensation. Irs form state tax forms $40,000 (subject to cost-of-living adjustments after 2002). Irs form state tax forms Deduction limit. Irs form state tax forms   For years beginning after 2001, the following changes apply to the SEP deduction limit. Irs form state tax forms Elective deferrals (SARSEPs). Irs form state tax forms   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. Irs form state tax forms Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. Irs form state tax forms Definition of compensation. Irs form state tax forms    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. Irs form state tax forms More information. Irs form state tax forms   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. Irs form state tax forms 403(b) Plans Figuring catch-up contributions. Irs form state tax forms   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. Irs form state tax forms Qualified retirement plans. Irs form state tax forms 403(b) plans. Irs form state tax forms Simplified employee pensions (SEP). Irs form state tax forms SIMPLE plans. Irs form state tax forms   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. Irs form state tax forms For 2002, the limit is $1,000. Irs form state tax forms Rollovers to and from 403(b) plans. Irs form state tax forms   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Irs form state tax forms This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Irs form state tax forms Years of service for church employees and ministers. Irs form state tax forms   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Irs form state tax forms Prior law required church employees and ministers to figure years of service separately for each employer. Irs form state tax forms   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. Irs form state tax forms Foreign missionaries. Irs form state tax forms   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. Irs form state tax forms More information. Irs form state tax forms   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Irs form state tax forms Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. Irs form state tax forms For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Irs form state tax forms The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). Irs form state tax forms More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). Irs form state tax forms Prev  Up  Next   Home   More Online Publications
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The Tax Gap

The tax gap is defined as the amount of tax liability faced by taxpayers that is not paid on time. The Internal Revenue Service collects more than $2 trillion annually in taxes so producing an estimate of the tax gap is a major statistical effort that it undertakes every few years.

This month, the IRS released a new set of tax gap estimates for tax year 2006. The new tax gap estimate represents the first full update of the report in five years, and it shows the nation’s compliance rate is essentially unchanged at about 83 percent from the last review covering tax year 2001.

Tax Gap Estimates for Tax Year 2006

Related Item: Additional Materials on the Tax Gap

Page Last Reviewed or Updated: 03-Dec-2013

The Irs Form State Tax Forms

Irs form state tax forms Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. Irs form state tax forms Proc. Irs form state tax forms 2013-21 Table of Contents SECTION 1. Irs form state tax forms PURPOSE SECTION 2. Irs form state tax forms BACKGROUND SECTION 3. Irs form state tax forms SCOPE SECTION 4. Irs form state tax forms APPLICATION. Irs form state tax forms 01 Limitations on Depreciation Deductions for Certain Automobiles. Irs form state tax forms . Irs form state tax forms 02 Inclusions in Income of Lessees of Passenger Automobiles. Irs form state tax forms SECTION 5. Irs form state tax forms EFFECTIVE DATE SECTION 6. Irs form state tax forms DRAFTING INFORMATION SECTION 1. Irs form state tax forms PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. Irs form state tax forms The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Irs form state tax forms SECTION 2. Irs form state tax forms BACKGROUND . Irs form state tax forms 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Irs form state tax forms For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Irs form state tax forms The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Irs form state tax forms This change reflects the higher rate of price inflation for trucks and vans since 1988. Irs form state tax forms . Irs form state tax forms 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. Irs form state tax forms L. Irs form state tax forms No. Irs form state tax forms 112-240, 126 Stat. Irs form state tax forms 2313 (Jan. Irs form state tax forms 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. Irs form state tax forms Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Irs form state tax forms . Irs form state tax forms 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Irs form state tax forms Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Irs form state tax forms Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). Irs form state tax forms Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Irs form state tax forms This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Irs form state tax forms . Irs form state tax forms 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Irs form state tax forms The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Irs form state tax forms Under § 1. Irs form state tax forms 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Irs form state tax forms One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Irs form state tax forms Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Irs form state tax forms SECTION 3. Irs form state tax forms SCOPE . Irs form state tax forms 01 The limitations on depreciation deductions in section 4. Irs form state tax forms 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. Irs form state tax forms . Irs form state tax forms 02 The tables in section 4. Irs form state tax forms 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. Irs form state tax forms Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Irs form state tax forms See Rev. Irs form state tax forms Proc. Irs form state tax forms 2008-22, 2008-1 C. Irs form state tax forms B. Irs form state tax forms 658, for passenger automobiles first leased during calendar year 2008; Rev. Irs form state tax forms Proc. Irs form state tax forms 2009-24, 2009-17 I. Irs form state tax forms R. Irs form state tax forms B. Irs form state tax forms 885, for passenger automobiles first leased during calendar year 2009; Rev. Irs form state tax forms Proc. Irs form state tax forms 2010-18, 2010-09 I. Irs form state tax forms R. Irs form state tax forms B. Irs form state tax forms 427, as amplified and modified by section 4. Irs form state tax forms 03 of Rev. Irs form state tax forms Proc. Irs form state tax forms 2011-21, 2011-12 I. Irs form state tax forms R. Irs form state tax forms B. Irs form state tax forms 560, for passenger automobiles first leased during calendar year 2010; Rev. Irs form state tax forms Proc. Irs form state tax forms 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. Irs form state tax forms Proc. Irs form state tax forms 2012-23, 2012-14 I. Irs form state tax forms R. Irs form state tax forms B. Irs form state tax forms 712, for passenger automobiles first leased during calendar year 2012. Irs form state tax forms SECTION 4. Irs form state tax forms APPLICATION . Irs form state tax forms 01 Limitations on Depreciation Deductions for Certain Automobiles. Irs form state tax forms (1) Amount of the inflation adjustment. Irs form state tax forms (a) Passenger automobiles (other than trucks or vans). Irs form state tax forms Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Irs form state tax forms Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Irs form state tax forms The new car component of the CPI was 115. Irs form state tax forms 2 for October 1987 and 143. Irs form state tax forms 787 for October 2012. Irs form state tax forms The October 2012 index exceeded the October 1987 index by 28. Irs form state tax forms 587. Irs form state tax forms Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. Irs form state tax forms 8 percent (28. Irs form state tax forms 587/115. Irs form state tax forms 2 x 100%). Irs form state tax forms The dollar limitations in § 280F(a) are multiplied by a factor of 0. Irs form state tax forms 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. Irs form state tax forms This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. Irs form state tax forms (b) Trucks and vans. Irs form state tax forms To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. Irs form state tax forms The new truck component of the CPI was 112. Irs form state tax forms 4 for October 1987 and 149. Irs form state tax forms 386 for October 2012. Irs form state tax forms The October 2012 index exceeded the October 1987 index by 36. Irs form state tax forms 986. Irs form state tax forms Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. Irs form state tax forms 9 percent (36. Irs form state tax forms 986/112. Irs form state tax forms 4 x 100%). Irs form state tax forms The dollar limitations in § 280F(a) are multiplied by a factor of 0. Irs form state tax forms 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Irs form state tax forms This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. Irs form state tax forms (2) Amount of the limitation. Irs form state tax forms Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. Irs form state tax forms Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. Irs form state tax forms Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. Irs form state tax forms REV. Irs form state tax forms PROC. Irs form state tax forms 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Irs form state tax forms PROC. Irs form state tax forms 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. Irs form state tax forms PROC. Irs form state tax forms 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Irs form state tax forms PROC. Irs form state tax forms 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . Irs form state tax forms 02 Inclusions in Income of Lessees of Passenger Automobiles. Irs form state tax forms A taxpayer must follow the procedures in § 1. Irs form state tax forms 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. Irs form state tax forms In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Irs form state tax forms REV. Irs form state tax forms PROC. Irs form state tax forms 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. Irs form state tax forms PROC. Irs form state tax forms 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. Irs form state tax forms EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. Irs form state tax forms SECTION 6. Irs form state tax forms DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Irs form state tax forms Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Irs form state tax forms For further information regarding this revenue procedure, contact Mr. Irs form state tax forms Harvey at (202) 622-4930 (not a toll-free call). Irs form state tax forms Prev  Up  Next   Home   More Internal Revenue Bulletins