INCOME TAX—Cont.

Definition of a substantial risk of forfeiture (TD 9659) 12, 653 Definitions applicable to U.S. persons owning interests in passive

foreign investment companies (REG–113350–13) 3, 440 Depreciation deduction, limitations on certain automobiles

(RP 21) 11, 641 Determination of housing cost eligible exclusion or deduction for

2014 (Notice 29) 18, 991 Determination of ownership in a passive foreign investment

company; annual filing requirements for shareholders of passive foreign investment companies; filing requirements for constructive owners in certain foreign corporations (REG– 140974–11) 3, 438 ; (TD 9650) 3, 394 correction (Ann 22) 22, 1066 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 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 20) 20, 1027 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 FATCA IGA and registration update (Ann 17) 18, 1001 Final FFI agreement for participating FFI and reporting Model 2

FFI (RP 13) 3, 419 Foreign Earned Income Exclusion (RP 25) 15, 927 Further guidance on FATCA implementation and related with holding provisions (Notice 33) 21, 1033 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 2015 Inflation adjusted amounts for Health Savings Accounts (HSAs) (RP 30) 20, 1009 Inflation Adjustment Factors (Notice 2014–36) 22, 1058 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