INCOME TAX—Cont.

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 Proc. 2007–21, sections 4.04, 4.05, and 4.06 superseded; material advisor penalty for failure to furnish information regarding reportable transactions (TD 9686) 34, 382 26 CFR 301.7623–1, revised; 26 CFR 301.7623–4,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 26 CFR 1.402A–1, amended; Removal of Allocation Rule for Disbursements from Designated Roth Accounts to Multiple Destinations (REG–105739–11) 41, 704 Regulations Governing Practice Before the Internal Revenue

Service (REG–138367–06) (TD 9668) 27, 1 REIT Distressed Debt (RP 51) 37, 543 Removal of Allocation Rule for Disbursements from Designated

Roth Accounts to Multiple Destinations (REG–105739–11) 41, 704 Research and experimental expenditures (TD 9680) 32, 254 Retail inventory method (TD 9688) 36, 482 Rules Regarding Inversions and Related Transactions (Notice

2014–52) 42, 712 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 1298(f) Reporting Requirements for U.S. Persons that

Hold Stock of a Passive Foreign Investment Company that is Marked to Market Under Section 475 or Another Chapter 1 Code Provision Other Than Section 1296 (Notice 51) 40, 594 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 Standard Industry Fare Level (RR 2014–25) 40, 574 Substantiation by Per Diem Rates (Notice 2014–57) 42, 723 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