INCOME TAX—Cont.

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 1.148–0 revised; 1.148–1 revised; 1.148–2 revised; 1.148–4 revised; 1.148–5 revised; 1.148–6 revised; 1.148–10 revised; 1.148–11 revised; 1.148–15 revised; 1.150–1 revised (arbitrage restrictions on tax-exempt bonds) (REG–148659–07) 45, 473 26 CFR 1.148–0 revised; 1.148–3 revised; 1.148–11 revised (arbitrage rebate overpayment) (REG–148812–11) 45, 484 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 26 CFR 1.195–2 (organizational expenses of a partnership following a section 708(b)(1)(B) termination) (REG– 126285–12) 52, 853 26 CFR 1.332–6 amended; 1.332–7 amended; 1.334–1 amended; 1.337–1 added; 1.351–3 amended; 1.358–6 amended; 1.362–3 added; 1.362–4 amended; 1.368–3 amended (limitations on the importation of net built-in losses) (REG–161948–05) 44, 449 26 CFR 1.708–1(b)(6) (organizational expenses of a partnership following a section 708(b)(1)(B) termination) (REG126285–12) 52, 853 26 CFR 1.709–1(b)(3)(ii); 1.709–1(b)(5) (organizational expenses of a partnership following a section 708(b)(1)(B) termination) (REG-126285–12) 52, 853 26 CFR 1.851–5 amended (Regulated Investment Company controlled group regulation examples) (REG–114122–12) 35, 163 26 CFR 1,871–14 amended; 1.871–15 amended; 26 CFR 1.1441–1 amended; 1.1441–2 amended; 1.1441–3 amended; 1.1441–7 amended (REG-120282–10) 52, 837 26 CFR 1.1092–1 revised (debt that is a position in personal property that is part of a straddle) (REG–111753–12) 40, 302 26 CFR 1.1092(b)–6 added (mixed straddles; straddle-bystraddle identification under section 1092(b)(2)(A)(i)(I)) (REG–112815–12) 35, 162 26 CFR 1.1411–3(d)(2)(ii) and (d)(3) added; 1.1411– 4(d)(4)(iii), (e)(3), and (g)(10)–(13) added; 1.411–7 added (net investment income tax) (REG–130843–13) 51, 771 26 CFR 1.6015–5 amended (relief from joint and several liability) (REG–132251–11) 37, 191 26 CFR 300.1 amended; 26 CFR 300.2 amended; 26 CFR 300.3 amended (installment agreements and offer in compromise user fees) (REG–144990–12) 39, 264 Qualified exempt facility bonds (Notice 47) 31, 120 ; (Notice 63)

44, 436

December 23, 2013 vi Bulletin No. 2013–52