INCOME TAX—Cont.

Regulations Governing Practice Before the Internal Revenue

Service (REG–138367–06) (TD 9668) 27, 1 REIT Distressed Debt (RP 51) 37, 543 Research and experimental expenditures (TD 9680) 32, 254 Retail inventory method (TD 9688) 36, 482 Tax Credit for Employee Health Insurance Expenses of Small

Employers (TD 9672) 30, 196 Temporary relief from certain requirements of § 42 (Rev. Proc.

2014–39) (RP 49) 37, 535 Truncated Taxpayer Identification Numbers (TD 9675) 31, 242 Section 67 Limitations on Estates or Trusts; Change of Effective

Date (TD 9664) 32, 254 Section 5000A national average premium for a bronze level of

coverage (RP 46) 33, 367 Segregation rules for public groups of shareholders, (REG–

105067–14) 34, 391 Segregation rules for public groups of shareholders, (TD 9685)

34, 379 Substitute Forms Preparation for Certain Information Returns

(RP 27) 27, 41 Substitute Forms Preparation for Certain Information Returns

(RP 44) 32, 274 Summons Interview Regulations Under Section 7602 (REG–

121542–14) (TD 9669) 28, 103 Unamortized organization and syndication expenses following a

partnership technical termination (TD 9681) 33, 340 Underpayment and overpayments, quarter beginning: July 1,

2014 (RR 14) 27, 12 Unrealized gain or loss treatment upon establishment of an

identified mixed straddle (TD 9678) 32, 262 Withholding Foreign Partnership and Trust Agreements (RP 47)

35, 393