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News EssentialsIRS Resources | Issue Number: RR 2014-3 and RP-2014-09Inside This IssueRev. Rul. 2014-3 provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code (the “Code”) and the Income Tax Regulations, thereunder, for the 2014 plan year. Rev. Proc. 14-09provides issuers of qualified mortgage bonds, as defined in section 143(a) of the Internal Revenue Code (the Code), and issuers of mortgage credit certificates, as defined in section 25(c), with a list of qualified census tracts for each state and the District of Columbia.
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