INCOME TAX

AJCA - Section 6707 and the Penalty for Failure to Furnish

Information Regarding Reportable Transactions by Material Advisors (TD 9686) 34, 382 Allocation and Apportionment of Interest Expense (TD 9676)

32, 260 Basis of indebtedness of S corporations to their shareholders (TD

9682. 33, 342 Credit for carbon dioxide Sequestration (Notice 40) 27, 100 Disclosure to Census Bureau (REG–120756–13) 31, 252 Disclosure to Census Bureau (TD 9677) 31, 241 FFI Agreement for Participating FFI and Reporting Model 2 FFI

(RP 38) 29, 132 Foreign Earned Income Exclusion (Ann 28) 34, 391 Foreign tax credit guidance under section 901 (m) (Notice 44)

32, 270 Foreign tax credit guidance under section 901 (m) (Notice 45)

34, 388 Information reporting by passport applicants (TD 9679) 32, 267 Interest:

Investment:

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

2014 (RR 2014–20) 28, 101 Federal short-term, mid-term, and long-term rates for: Au gust 2014 (RR 19) 32, 266 Money market funds and the wash sale rules (RP 45) 34, 388 Segregation rules for public groups of shareholders, (REG–

105067. 34, 391 Segregation rules for public groups of shareholders, (TD 9685)

34, 379 Summons Interview Regulations Under Section 7602 (REG–

121542. (TD 9669) 28, 103 Premium Tax Credit (REG–104579–13) 33, 370 Premium Tax Credit (RP 37) 33, 363 Premium Tax Credit (RP 41) 33, 364 Premium Tax Credit (TD 9683) 33, 330 Proposed Regulations:

26 CFR part 301 is amended, section 301.6103(j)(1)–1 is amended, section 301.6103(j)(1)–1T added (REG– 120756–13) 31, 252 26 C.F.R. 1.382–3(j)(17), modified; 1.382–3T(j)(17), added, segregation rules for public groups of shareholders (REG– 105067) 34, 391 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

Bulletin No. 2014–34 v August 18, 2014