INCOME TAX—Cont.

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 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

21. 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 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 Domestic areas in which the Service will not issue letter rulings

or determination letters (RP 3) 1, 111 Equity-linked instruments and dividend equivalents (Notice 14)

13, 881 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 Income tax treatment of per capita payments made from funds

held in trust by the Secretary of the Interior (Notice 17) 13, 881 Information reporting by foreign financial institutions and with holding on payments to foreign financial institutions and other foreign entities (REG–130967–13) 13, 884 Information reporting by foreign financial institutions and with holding on payments to foreign financial institutions and other foreign entities (TD 9657) 13, 687 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

Bulletin No. 2014–13 v March 24, 2014