INCOME TAX—Cont.

Dispositions of property subject to depreciation under section

168 (REG–110732–13) 43, 404 Dividend equivalents from sources within the United States

(REG-120282–10) 52, 837 ; (TD 9648) 52, 798 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 Gross income (RR 27) 51, 676 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 ; (TD 9647) 52, 816 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 December 2013 (RR 26) 50, 628 Involuntary conversions, livestock sold of account of drought, ex tension of replacement period, list of affected counties (Notice 62) 45, 466 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 ; (RP 31) 38,

208 ; (Notice 63) 44, 436 ; (Notice 64) 44, 438 Mixed straddles; straddle-by-straddle identification under section

1092(b)(2)(A)(i)(I) (REG–112815–12) 35, 162 ; Correction (Ann 45) 47, 546 ; (TD 9627) 35, 156 ; Correction (Ann 44) 47, 545 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 Net investment income tax (REG-130843–13) 51, 771 ; (TD

9644. 51, 676 Noncompensatory partnership options; correcting TD 9612 (Ann 35)

27, 46 Nuclear energy, tax credits (Notice 68) 46, 501 Organizational expenses of a partnership following a section

708(b)(1)(B) termination (REG–126285–12) 52, 853