INCOME TAX—Cont.

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 Revocations, exempt organization (Ann 11) 6, 508 Sales-bases royalties and vendor allowances (TD 9652) 12, 655 2013 Section 45K Inflation Adjustment Factor - Nonconventional Fuel source Credit (Notice 25) 17, 981 Section 67 Limitations on Estates or Trusts (REG–128224–06)

22, 1046 Regualtions:

26 CFR 1.67–4, added; 1.67-4T, removed (TD 9664) 22, 1045 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 Tax Treatment of Qualified Retirement Plan Payment of Acci dent or Health Insurance Premiums (TD 9665) 22, 1050 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 Treatment of Income from certain government bonds held by

certain active banks for purposes of the passive foreign investment company (PFIC) rules (Notice 31) 20, 1006 Treatment of Property Used To Acquire Parent Stock or Secu rities in Certain Triangular Reorganizations Involving Foreign Corporations (Notice 32) 20, 1006 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