INCOME TAX—Cont.

Maximum Vehicle Values for which the special valuation rules

of regulations section 1.61–21(d) and (e) may be used (Notice 11) 13, 880 Method change procedures for dispositions of tangible deprecia ble property (RP 17) 12, 661 Minimum essential coverage, information reporting (TD 9660)

13, 842 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 Withholding of tax on certain U.S. source income paid to foreign

persons and revision of information reporting and backup withholding regulations (REG–134361–12) 13, 895 Withholding of tax on certain U.S. source income paid to foreign

persons and revision of information reporting and backup withholding regulations (TD 9658) 13, 748

March 24, 2014 vi Bulletin No. 2014–13