INCOME TAX—Cont.
Internal Revenue Bulletin 2014-42 · 2026-10-03 edition · updated 2026-10-04 · United States
Underpayment and overpayments, quarter beginning: July 1,
2014 (RR 14) 27, 12 Underpayment and overpayments, quarter beginning: October 1,
2014 (RR–129839–14) 40, 575 Unrealized gain or loss treatment upon establishment of an
identified mixed straddle (TD 9678) 32, 262 Voluntary withholding(TD–9692) 40, 574
26 CFR 31.3402(p)–1, section (c) added (TD 9692) 40, 574 Withholding Foreign Partnership and Trust Agreements (RP 47)
35, 393
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