INCOME TAX — Internal Revenue Bulletin 2014-12

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 Amount of the life insurance reserves taken into account under

§ 807 of the Internal Revenue Code for variable contracts (RR 7) 9, 539 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 2014 Census Count (Notice 12) 9, 606 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 Definition of a substantial risk of forfeiture (TD 9659) 12, 653 Definitions applicable to U.S. persons owning interests in passive

foreign investment companies (REG–113350–13) 3, 440 Depreciation deduction, limitations on certain automobiles (RP

11, 641 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