INCOME TAX—Cont.

Treatment of U.S. persons that own stock of passive foreign

investment companies through certain organizations and accounts that are tax exempt (Notice 28)18 990 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 Proposed Regulations:

26 CFR 1.871–14, amended; 26 CFR 1.1441–1, amended; 26 CFR 1.1441–3, amended; 26 CFR 1.1441–5, amended; 26 CFR 1.441–6, amended; 26 CFR 1.1441.7, amended; 26 CFR 1.1461–1, amended; 26 CFR 1.1461–2, amended; 26 CFR 1.6041–1, amended; 26 CFR 1.6041–4, amended; 26 CFR 1.6042–2, amended; 26 CFR 1.6042–3, amended; 26 CFR 1.6045–1, amended; 26 CFR 1.6049–4, amended; 26 CFR 1.6049–5, amended; 26 CFR 31.3406(g)–1, amended; 26 CFR 31.3406(h)–2, amended; 26 CFR 301.6402–3, amended; 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 Regulations:

26 CFR 1.871–14, amended; 26 CFR 1.1441–1, amended; 26 CFR 1.1441–3, amended; 26 CFR 1.1441–5, amended; 26 CFR 1.441–6, amended; 26 CFR 1.1441.7, amended; 26 CFR 1.1461–1, amended; 26 CFR 1.1461–2, amended; 26 CFR 1.6041–1, amended; 26 CFR 1.6041–4, amended; 26 CFR 1.6042–2, amended; 26 CFR 1.6042–3, amended; 26 CFR 1.6045–1, amended; 26 CFR 1.6049–4, amended; 26 CFR 1.6049–5, amended; 26 CFR 31.3406(g)–1, amended; 26 CFR 31.3406(h)–2, amended; 26 CFR 301.6402–3, amended; 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