INCOME TAX—Cont.

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 5) 6, 507 ; (Ann 6) 6, 508 ;

(Ann 7) 6, 508 ; (Ann 8) 6, 508 ; (Ann 9) 6, 508 ; (Ann 10) 6, 508 ; (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 Determining stock ownership for purposes of whether an entity is

a surrogate foreign corporation (TD 9654) 6, 461 ; (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 February 2014 (RR 6) 7, 510 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 Regarding disguised sales, generally (REG–119305–11) 8, 523 Revocations, exempt organization (Ann 11) 6, 508 Shared responsibility payment for not maintaining minimum

essential coverage (REG–141036–13) 7, 516 Technical Advice Memorandum (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. 2014–8 v February 17, 2014