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INCOME TAX

Internal Revenue Bulletin 2014-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Adequate Disclosure Revenue Procedure (RP 15) 5, 456 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 Current refunding of recovery Zone facility bonds (Notice 9) 5,

455 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

January 27, 2014 iv Bulletin No. 2014–5

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▸Contents — Internal Revenue Bulletin 2014-5
Internal Revenue Bulletin 2014-5

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