INCOME TAX—Cont.

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 May 2014 (RR 13) 19, 1003 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 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 Net investment income tax; TD 9644 Correction (Ann 2014–18)

17, 983 Net investment income tax; TD 9644 Correction (Ann 2014–19)

17, 984 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 26 CFR 1.6045–1T: Returns of information of brokers and barter exchanges (temporary), correction to TD 9658 (Ann 21) 20, 1030

Bulletin No. 2014–20 vii May 12, 2014