INCOME TAX—Cont.

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 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 26 CFR 301.6109–4, added; 1.6042–4, amended; 1.6043–4, amended; 1.6044–5, amended; 1.6045–2, amended; 1.6045–3, amended; 1.6045–4, amended; 1.6045–5, amended; 1.6049–6, amended; 1.6050A–1, amended; 1.6050E–1, amended; 1.6050N–1, amended; 1.6050P–1, amended; 1.6050S–1, amended; 1.6050S–3, amended (TD 9675) 31, 242 26 CFR 1.67–4, amended (TD 9667) 32, 254 26 CFR part 301 is amended, section 301.6103(j)(1)–1 is amended, section 301.6103(j)(1)–1T added (TD 9677) 31, 241 26 CFR 1.861–9 amended, 1.861–11 amended; (TD 9676) 32, 260 26 CFR 1.1092(b)–6, added; 1.1092(b)–6T, removed; 1.1092(b)–3T, amended; (TD 9678) 32, 262 26 CFR part 301, amended; 26 CFR 301.6039E–1 added (TD 9679) 32, 267 26 CFR 1.174–2 amended; (TD 9680) 32, 254 26 CFR 1.36B–2T, 26 CFR 1.36B–3T, 1.36B–4T, added; 26 CFR 1.36B–2, 26 CFR 1.36B–3, 1.36B–4, amended; 26 CFR 1.162(l)–1 and 26 CFR 1.162(l)–1T, added. (REG– 104579–13) 33, 370