INCOME TAX

Accounting method change, sales-base royalties and vendor al lowances (RP 33) 22, 1060 Acquiring Corporation for Purposes of Section 381 (REG–

131239–13) 22, 1064 Adequate disclosure revenue procedure (RP 15) 5, 456 Advance Pricing and Mutual Agreement Program (Ann 14) 16,

948 Allocation of section 47 credits by a partnership to its partners

(RP 12) 3, 415 Allocation of section 752 recourse liabilities among related par ties (REG–136984–12) 2, 378 Amount of the life insurance reserves taken into account under

§ 807 of the Internal Revenue Code for variable contracts (RR 7) 9, 539 Areas in which rulings will not be issued; Associate Chief

Counsel (International) (RP 7) 1, 238 Average area purchase price safe-harbors guidance for 2014

(RP 31) 20, 1009 Basis in assets of tax exempt trusts (REG–154890–03) 6, 504 Bond premium carryforward (TD 9653) 6, 460 Cafeteria plans, FSA reimbursements, and HSA contribution

limits for same-sex spouses (Notice 1) 2, 270 2014 Census Count (Notice 12) 9, 606 Contribution of built-in lost property to a partnership; mandatory

basis adjustments in the event of a substantial built-in loss or substantial basis reduction; modification of basis allocation rules (REG–144468–05) 6, 474 Current refunding of Recovery Zone facility bonds (Notice 9) 5,

455 Declaratory judgement suits (Ann 5) 6, 507 ; (Ann 6) 6, 507 ;

(Ann 7) 6, 508 ; (Ann 8) 6, 508 ; (Ann 9) 6, 508 ; (Ann 10) 6, 508 ; (Ann 12) 6, 509

May 27, 2014 vi Bulletin No. 2014–22