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Definition of Terms

INCOME TAX

Internal Revenue Bulletin 2014-3 · 2026-10-03 edition · updated 2026-10-04 · United States

Allocation of section 47 credits by a partnership to its partners

(RP 12) 3, 415 Allocation of section 752 recourse liabilities among related par ties (REG–136984–12) 2, 378 Areas in which rulings will not be issued; Associate Chief

Counsel (International) (RP 7) 1, 238 Cafeteria plans, FSA reimbursements, and HSA contribution

limits for same-sex spouses (Notice 1) 2, 270 Definitions applicable to U.S. persons owning interests in passive

foreign investment companies (REG–113350–13) 3, 440 Determination of ownership in a passive foreign investment

company; annual filing requirements for shareholders of passive foreign investment companies; filing requirements for constructive owners in certain foreign corporations (REG– 140974–11) 3, 438 ; (TD 9650) 3, 394 Domestic areas in which the Service will not issue letter rulings

or determination letters (RP 3) 1, 111 FATCA financial institution registration update (Ann 1) 2, 393 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

January 2014 (RR 1) 2, 263 Final FFI agreement for participating FFI and reporting Model 2

FFI (RP 13) 3, 419 Guidance regarding resinstatement following auto revocation of

tax-exempt status under section 6033(j) (RP 11) 3, 411

January 13, 2014 iv Bulletin No. 2014–3

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▸Contents — Internal Revenue Bulletin 2014-3
Internal Revenue Bulletin 2014-3

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