INCOME TAX—Cont.

Method change procedures for dispositions of tangible deprecia ble property (RP 17) 12, 661 Minimum essential coverage, information reporting (TD 9660)

13, 842 Regulations:

26 CFR 1.6055–1 added. 26 CFR 1.6055–2 added. 26 CFR 1.6081–8 amended. 26 CFR 301.6011–2 amended. 26 CFR 301.6721–1 amended. 26 CFR 1.6011–8 amended. 26 CFR 301.6722–1 amended. (TD 9660) 13, 842 Postponement of deadline for § 165(i) election for losses attrib utable to September 2013 major flooding in Colorado (Notice) (Notice 20) 16, 937 Principal residence, treatment of National Mortgage Settlement

payments (RR 2) 2, 255 Qualified census tracts (RP 14) 2, 295 Refundable Credit For Coverage Under a Qualified Health Plan,

Definition and Rules Relating to Applicable Taxpayer (Notice 23) 16, 942 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; sales-base royalties and vendor allowances (TD 9652) 12, 655 Removal of the Qualified Payment Card Agent Program (REG–

163195–05) 15, 930 Regulations:

26 CFR 301.6724–1(c)(6), amended; 26 CFR 31.3406(g)– 1(f), 26 CFR 301.6724–1(e)(1)(vi)(H), and 26 CFR 301.6724–1(f)(5)(vii), removed;removal of the qualified payment ard agent program (REG–163195–05) 15, 930 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 Standard Industry Fare Level (SIFL) (RR 10) 14, 906 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 Underpayment and overpayments, quarter beginning: April 1,

2014 (RR 11) 14, 906 Virtual Currency (Notice 21) 16, 938 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

April 14, 2014 vi Bulletin No. 2014–16