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 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 Final FFI agreement for participating FFI and reporting Model 2

FFI (RP 13) 3, 419 Foreign Earned Income Exclusion (RP 25) 15, 927 2014–2015 Guidance Priority List-Solicitation Notice (Notice 18) 15, 926 Guidance regarding reinstatement 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 Regulation:

26 CFR 1.1471–0, amended; 26 CFR 1.1471–1, amended; 26 CFR 1.147–2, amended; 26 CFR 1.1471–3, amended; 26 CFR 1.1471–4, amended; 26 CFR 1.1471–5, amended; 26 CFR 1.1471–6, amended; 26 CFR 1.1472–1, amended; 26 CFR 1.1473–1, amended; 26 CFR 1474–1, amended; 26 CFR 1.1474–6, amended. (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 Regulations:

26 CFR 1.1471–0, amended; 26 CFR 1.1471–1, amended; 26 CFR 1.147–2, amended; 26 CFR 1.1471–3, amended; 26 CFR 1.1471–4, amended; 26 CFR 1.1471–5, amended; 26 CFR 1.1471–6, amended; 26 CFR 1.1472–1, amended; 26 CFR 1.1473–1, amended; 26 CFR 1474–1, amended; 26 CFR 1.1474–6, amended. (TD 9657) 13, 687 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 April 2014 (RR 12) 15, 923 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 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