INCOME TAX—Cont. — Internal Revenue Bulletin 2014-24

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 June 2014 (RR 16) 24, 1097 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 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 20) 16, 937 Premium tax credit (TD 9663) 22, 1038 Principal residence, treatment of National Mortgage Settlement

payments (RR 2) 2, 255 Qualified census tracts (RP 14) 2, 295 Real Estate Investment Trust (REG–150760–13) 23, 1078 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 Removal of the Qualified Payment Card Agent Program (REG–

163195–05) 15, 930 Retiree Health Benefits Provided Through Employer’s Wholly Owned Subsidiary (RR 15) 24, 1095 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 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

Bulletin No. 2014–24 vii June 9, 2014