INCOME TAX—Cont.

Determining stock ownership for purposes of whether an entity is

a surrogate foreign corporation (TD 9654) 6, 461 ; (REG– 121534–12) 6, 473 Discharge of indebtedness secured by real property (RP 20) 9,

614 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 13) 10, 620 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 March 2014 (RR 8) 11, 624 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 Low-Income Housing Credit (Notice 15) 12, 661 Method change procedures for dispositions of tangible deprecia ble proerty (RP 17) 12, 661 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, 524 Regulations:

26 CFR 1.83–3 is revised; definition of a substantial risk of forfeiture (TD 9659) 12, 653 26 CFR 1.263A–0, thru–3, amended; 1.471–3 amended; (TD 9652) 12, 655 Revocations, exempt organization (Ann 11) 6, 508 Sales-bases royalties and vendor allowances (TD 9652) 12, 655 Shared responsibility for employers regarding health coverage

(TD 9655) 9, 541 Shared responsibility payment for not maintaining minimum

essential coverage (REG–141036–13) 7, 516 Tangible property regulations method change guidance (RP 16)

9, 606 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 Transition relief under section 5000A for certain individuals

without minimum essential coverage (Notice 10) 9, 605

Bulletin No. 2014–12 v March 17, 2014