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Abbreviations

INCOME TAX

Internal Revenue Bulletin 2014-6 · 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 Basis in Assets of Tax Exempt Trusts (REG–154890–03) 6, 504 Bond Premium Carryforward (TD 9653) 6, 460 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 Declaratory judgement suits (Ann 05) 6, 507 Declaratory judgement suits (Ann 06) 6, 508 Declaratory judgement suits (Ann 07) 6, 508 Declaratory judgement suits (Ann 08) 6, 508 Declaratory judgement suits (Ann 09) 6, 508 Declaratory judgement suits (Ann 10) 6, 508 Declaratory judgement suits (Ann 12) 6, 509 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

February 3, 2014 iv Bulletin No. 2014–6

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▸Contents — Internal Revenue Bulletin 2014-6

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