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Part III

Administrative, Procedural, and Miscellaneous

26 CFR 601.602: Tax forms and instructions. (Also Part I, §§ 1, 23, 24, 25A, 32, 42, 45R, 55, 59, 62, 63, 68, 125, 132(f),135, 137, 146, 147, 148, 151, 213, 220, 221, 512, 513, 877, 877A, 911, 2010, 2032A, 2503, 2523, 4161, 4261, 6033, 6039F, 6323, 6334, 6601, 7430, 7702B; 1.148-5.)

Rev. Proc. 2013-35

Table of Contents SECTION 1. PURPOSE SECTION 2. CHANGES SECTION 3. 2014 ADJUSTED ITEMS

Code Section .01 Tax Rate Tables 1(a)-(e) .02 Unearned Income of Minor Children Taxed as if Parent’s 1(g) Income ("Kiddie Tax"). .03 Adoption Credit 23 .04 Child Tax Credit 24 .05 Hope Scholarship and Lifetime Learning Credits 25A

.06 Earned Income Credit 32