INCOME TAX—Cont.

Dispositions of property subject to depreciation under section

168 (REG–110732–13) 43, 404 Energy investment tax credit (Notice 60) 44, 431 Energy production tax credit (Notice 60) 44, 431 Gift cards (RP 29) 33, 141 Guidance for seeking equitable relief under section 66(c) or

section 6015(f) (RP 34) 43, 397 Guidance regarding deferred discharge of indebtedness income

of corporations and deferred original issue discount deductions; correcting TD 9622 (Ann 39) 35, 167 Information reporting by foreign financial institutions and withhold ing on certain payments to foreign financial institutions and other foreign entities; correcting TD 9610 (Ann 41) 40, 322 Installment agreements and offer in compromise user fees

(REG–144990–12) 39, 264 Insurance, effectively connected income (RP 33) 38, 209 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

July 2013 (RR 15) 28, 47 August 2013 (RR 13) 32, 124 September 2013 (RR 18) 37, 186 October 2013 (RR 21) 43, 394 Letter rulings that address issues presented in transactions described

in sections 332, 351, 355, 368, and 1036 (RP 32) 28, 55 Limitations on duplication of net built-in losses (TD 9633) 39,

227 Limitations on importation of net built-in losses (REG–161948–

5. 44, 449 Low-income housing tax credit (Notice 47) 31, 120 Low-income housing tax credit (RP 31) 38, 208 Low-income housing tax credit (Notice 63) 44, 436 Low-income housing tax credit (Notice 64) 44, 438 Mixed straddles; straddle-by-straddle identification under section

1092(b)(2)(A)(i)(I) (TD 9627) 35, 156 Mixed straddles; straddle-by-straddle identification under section

1092(b)(2)(A)(i)(I) (REG–112815–12) 35, 162 Noncompensatory partnership options; correcting TD 9612 (Ann

35. 27, 46 Per capita payments from proceeds of settlements of Indian tribal

trust cases (Notice 55) 38, 207 Premium tax credit (REG–140789–12) 32, 136 Premium tax credit, minimum essential coverage (Notice 41) 29,

60 Proposed Regulations:

26 CFR 1.36B–0 amended (premium tax credit) (REG– 140789–12) 32, 136 26 CFR 1.36B–5 amended (premium tax credit) (REG– 140789–12) 32, 136 26 CFR 1.45R–1 through 1.45R–5 added (tax credit for employee health insurance expenses of small employers) (REG–113792–13) 38, 211 26 CFR 1.168(i)–0; 1.168(i)–1, 1.168(i)–7 amended (dispositions of property subject to depreciation under section 168) (REG–110732–13) 43, 404

2013–44 I.R.B. v October 28, 2013