INCOME TAX—Cont.

26 CFR 1.1092–1 revised (debt that is a position in personal property that is part of a straddle) (TD 9635) 40, 273 26 CFR 1.1092(b)–6T added (mixed straddles; straddle-bystraddle identification under section 1092(b)(2)(A)(i)(I)) (TD 9627) 35, 156 26 CFR 1.1411–0 through 1.1411–10 (net investment income tax) (TD 9644) 51, 676 26 CFR 1.1471–1 (scope of chapter 4 and definitions) (Ann 41) 40, 322 26 CFR 1.5000A–0, 1.5000A–1, 1.5000A–2, 1.5000A–3, 1.5000A–4 added; 26 CFR 602.101 amended (shared responsibility payment for not maintaining minimum essential coverage) (TD 9632) 39, 241 26 CFR 54.9812–1 added (Mental Health Parity and Addiction Equity Act of 2008) (TD 9640) 48, 548 26 CFR 300.1 amended; 26 CFR 300.2 amended; 26 CFR 300.3 amended (TD 9647) (user fees for processing installment agreements and offers of compromise) 52, 816 26 CFR 301.6103 amended (disclosure of return information) (TD 9628) 36, 169 Relief from joint and several liability (REG–132251–11) 37, 191 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 Salvage discount factors for 2013 (RP 37) 49, 612 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 Standard mileage rates—2014 (Notice 80) 52, 821 Tax conventions, competent authority procedures (Notice 78) 50,

633 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 base period T-bill rate (RR 24) 49, 594 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 Underpayments and overpayments, quarter beginning January 1,

2014 (RR 25) 52, 802

Bulletin No. 2013–52 vii December 23, 2013