INCOME TAX—Cont.

Removal of regulatory references to credit ratings pursuant to

section 939A of the Dodd-Frank Act (TD 9637) 44, 427 Research expenditures (REG–124148–05) 44, 444 S corporation elections (RP 30) 36, 173 Section 5000A transition relief for employees eligible to enroll in

non-calendar year health plans (Notice 42) 29, 61 Segregation rules for public groups of shareholders (TD 9638)

46, 487 Shared responsibility payment for not maintaining minimum

essential coverage (TD 9632) 39, 241 Standard Industry Fare Level (SIFL) (RR 20) 40, 272 Tax credits, vehicles (Notice 67) 45, 470 Tax credits for sections 25C and 25D (Notice 70) 47, 528 Tax-exempt bonds, arbitrage, hedge, identification requirement

(REG–148659–07) 45, 473 Tax-exempt bonds, arbitrage, rebate, overpayment (REG–

148812–11) 45, 484 Timeline for implementation of the requirements under sections

1471–1474, commonly known as FATCA (Notice 43) 31, 113 Transitional penalty relief and schedule for notices of incorrect

name/TIN combinations for information returns relating to payment card and third party network transactions (Notice 56) 39, 262 2013 marginal production rates (Notice 53) 36, 173 2013 section 43 inflation adjustment (Notice 50) 32, 134 2013–2014 special per diem rates (Notice 65) 44, 440 Underpayments and overpayments, quarter beginning October 1,

2013 (RR 16) 40, 275 Update to Revenue Ruling 58–66 (RR 17) 38, 201 Use of differential income stream as an application of the income

method and as a consideration in assessing the best method (TD 9630) 38, 199 Wash sales, money market fund shares (Notice 48) 31, 120