INCOME TAX—Cont.

Determining stock ownership for purposes of a whether an entity

is a surrogate foreign corporation (TD 9654) 6, 461 Determining stock ownership for purposes of a whether an entity

is a surrogate foreign corporation (REG–121534–12) 6, 473 Contribution of built-in lost property to a partnership; mandatory

basis adjustments in the event of a substantial built-in loss or substantial basis reduction; modification of basis allocation rules (REG–144468–05) 6, 474 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, 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 Revocations, exempt organization (Ann 11) 6, 508 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. 2014–6 v February 3, 2014