INCOME TAX—Cont.

Deduction for section 179 expense, qualified real property (No tice 59) 40, 297 Deferred discharge of indebtedness income of corporations (TD

9622. 30, 64 Deferred original issue discount deductions (TD 9622) 30, 64 Determining the amount of taxes paid for purposes of the foreign

tax credit (TD 9634) 40, 272 Disallowance of deductions, exception for reimbursed expenses

(TD 9625) 34, 147 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 36) 33, 142 Disclosure of return information (TD 9628) 36, 169 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 FFI agreement for participating FFI and reporting Model 2 FFI

(Notice 69) 46, 503 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 with holding 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 November 2013 (RR 22) 46, 496 Involuntary conversions, livestock sold of account of drought,

extension of replacement period, list of affected counties (Notice 62) 45, 466 Letter rulings that address issues presented in transactions de scribed 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 Modification of certain derivative contracts (TD 9639) 48, 588 Modification of “use-or-lose” rule for health flexible spending

arrangements (health FSAs) (Notice 71) 47, 532

Bulletin No. 2013–48 v November 25, 2013