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INCOME TAX

Internal Revenue Bulletin 2014-45 · 2026-10-03 edition · updated 2026-10-04 · United States

Accounting method change, retail inventory method (RP 48) 36, 132 Additional Guidance Under the Codified Economic Substance

Doctrine and Related Penalties (Notice 58) 44, 746 AJCA–Section 6707 and the Penalty for Failure to Furnish

Information Regarding Reportable Transactions by Material Advisors (TD 9686) 34, 382 Allocation and Apportionment of Interest Expense (TD 9676)

32, 260 Awards for Information Relating to Detecting Underpayments of

Tax or Violations of the Internal Revenue Laws (TD 9687) 36, 486 Basis of indebtedness of S corporations to their shareholders (TD

  1. 33, 342 Business expenses, lodging when not traveling away from home

(TD 9696) 43, 727 Credit for carbon dioxide Sequestration (Notice 40) 27, 100 Debt that is a position in personal property that is part of a

straddle (TD 9691) 38, 547 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries, enrolled retirement plan agents, and appraisers (Ann 29) 35, 452 Disclosure to Census Bureau (REG–120756–13) 31, 252 Disclosure to Census Bureau (TD 9677) 31, 241 Dispositions of property subject to depreciation under section

168 (TD 9689) 36, 456 Employer shared responsibility; look-back measurement method

(Notice 49) 41, 665 FFI Agreement for Participating FFI and Reporting Model 2 FFI

(RP 38) 29, 132 Foreign Earned Income Exclusion (Ann 2014–28) 34, 391 Foreign tax credit guidance under section 901 (m) (Notice 44)

32, 391 Foreign tax credit guidance under section 901 (m) (Notice 45)

34, 270 Information reporting by passport applicants (TD 9679) 32, 267 Insurance; effectively connected income (RP 53) 39, 573 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for: July

2014 (RR 20) 28, 101 Federal short-term, mid-term, and long-term rates for: Au gust 2014 (RR 19) 32, 266 Federal short-term, mid-term, and long-term rates for: Sep tember 2014 (RR 22) 37, 533 Federal short-term, mid-term, and long-term rates for: Oc tober 2014 (RR 26) 41, 663 Federal short-term, mid-term, and long-term rates for:No vember 2014 (RR 28) 45, 756

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▸Contents — Internal Revenue Bulletin 2014-45
Internal Revenue Bulletin 2014-45

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