INCOME TAX—Cont.
Internal Revenue Bulletin 2014-5 · 2026-10-03 edition · updated 2026-10-04 · United States
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 Intra-group gross receipts (REG 159420–04) 2, 374 Insurance Tax; Insurance companies; interest rate tables (RR 4)
5, 449 Letter rulings or determination letters (RP 1) 1, 1 Principal residence, treatment of National Mortgage Settlement
payments (RR 2) 2, 255 Qualified census tracts (RP 14) 2, 295 Technical advice memorandum or TAM (RP 2) 1, 90 Transition relief for the tax credit for employee health insurance
expenses of certain small employers (Notice 6) 2, 279
Bulletin No. 2014–5 v January 27, 2014
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