INCOME TAX

Credit for carbon dioxide Sequestration (Notice 40) 27, 100 FFI Agreement for Participating FFI and Reporting Model 2 FFI

(RP 38) 29, 132 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for: July

2014 (RR 20) 28, 101 Summons Interview Regulations Under Section 7602 (REG–

121542–14) (TD 9669) 28, 103 Publications:

1223, General Rules and Specifications for Substitute Forms W–2c and W–3c (RP 29) 28, 105 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), and Schedule R (RP 26) 27, 26 Qualified Intermediary (QI) Agreement (RP 39) 29, 151 Regulations:

31 CFR 10.1, revised; 10.3, revised; 10.22, revised; 10.31, revised; 10.35, revised; 10.36, revised; 10.37, revised; 10.52, revised; 10.81, revised; 10.82, revised; 10.91, revised (TD 9668) 27, 1 26 CFR 301.7602–1 is amended to add new paragraph (b)(3) pertaining to summons interviews (REG–121542–14) (TD 9669) 28, 103 26 CFR 1.45R–0, added; 1.45R–1, added; 1.45R–2, added; 1.45R–3, added; 1.45R–4, added; 1.45R–5, added; tax credit for employee health insurance expenses of small employers (TD 9672) 30, 196 Regulations Governing Practice Before the Internal Revenue

Service (REG–138367–06) (TD 9668) 27, 1 Tax Credit for Employee Health Insurance Expenses of Small

Employers (TD 9672) 30, 196 Substitute Forms Preparation for Certain Information Returns

(RP 27) 27, 41 Underpayment and overpayments, quarter beginning: July 1,

2014 (RR 14) 27, 12