INCOME TAX

Accounting method change, retail inventory method (RP 48) 36,

527 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 Awards for Information Relating to Detecting Underpayments of

Tax or Violations of the Internal Revenue Laws (TD 9687) 36, 486 Basis of indebtedness of S corporations to their shareholders (TD

9682. 33, 342 Credit for carbon dioxide Sequestration (Notice 40) 27, 100 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries, enrolled retirement plan agents, and appraisers (ANN 29) 35, 452 Disclosure to Census Bureau (REG–120756–13) 31, 252 Disclosure to Census Bureau (TD 9677) 31, 241 Dispositions of property subject to depreciation under section

168 (TD 9689) 36, 456 FFI Agreement for Participating FFI and Reporting Model 2 FFI

(RP 38) 29, 132 Foreign Earned Income Exclusion (Ann 2014–28) 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 Federal short-term, mid-term, and long-term rates for: Sep tember 2014 (RR 22) 37, 533 Money market funds and the wash sale rules (RP 45) 34, 388 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 Production Tax Credit, Investment Tax Credit, Beginning of

Construction (Notice 46) 36, 520 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– 105067–14) 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 Qualified residential rental projects (RP–105272–13) (RP 50) 37, 540

Bulletin No. 2014–37 v September 8, 2014