INCOME TAX—Cont.

26 CFR 1.195–2, added; 26 CFR 1.708–1, amended; 26 CFR 1.709–1, amended. (TD 9681) 33, 340 26 CFR 1.1366–2(a), added new paragraph (a)(2) and moved current (a)(2) through (a)(6) to (a)(3) through (a)(7), respectively; basis of indebtedness of S corporations to their shareholders (TD 9682) 33, 342 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, (TD 9683) 33, 330 26 C.F.R. 1.382–3(j)(17), modified; 1.382–3T(j)(17), added, segregation rules for public groups of shareholders (TD 9685) 34, 379 26 CFR 301.6707–1, added; 301.6707–1T, removed; Rev. Proc. 2007–21, sections 4.04, 4.05, and 4.06 superseded; material advisor penalty for failure to furnish information regarding reportable transactions (TD 9686) 34, 382 26 CFR 301.7623–1, revised; 26 CFR 301.7623–4, added; 26 CFR 301.7623–2, added; 26 CFR 301.6103(h)(4)–1, added 26 CFR 301.7623–3, added; (TD 9687) 36, 486 26 CFR 1.471–8 amended (TD 9688) 36, 482 26 CFR 1.168(i)–8 added; 1.165–2, 1.168(i)–0, 1.168(i)–1, 1.168(i)–7, 1.263(a)–3, 1.1016–3 amended; 1.168(i)–0T, 1.168(i)–1T, 1.168(i)–8T removed; dispositions of property subject to depreciation under section 168 (TD 9689) 36, 456 26 CFR 1.1092(d)–1, amended; 1.1092(d)–1T, removed; debt that is a position in personal property that is part of a straddle (TD 9691) 38, 547 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, 379 Substitute Forms Preparation for Certain Information Returns

(RP 44) 32, 41 Summons Interview Regulations Under Section 7602 (REG–

121542–14) (TD 9669) 28, 274 Unamortized organization and syndication expenses following a

partnership technical termination (TD 9681) 33, 340

September 15, 2014 vi Bulletin No. 2014–38