INCOME TAX—Cont.

Involuntary conversions, livestock sold on account of drought,

extension of replacement period, list of affected counties (Notice 60) 43, 741 2014 Marginal Production Rates (Notice 63)45675 Method change procedures for dispositions of tangible deprecia ble property (RP 2014–54) 41, 747 Modified Applicability Dates of Certain Provisions Under Chap ters 3 and 61 (Notice 59) 44, 388 Money market funds and the wash sale rules (RP 45) 34, 370 Premium Tax Credit (REG–104579–13) 33, 363 Premium Tax Credit (RP 37) 33, 364 Premium Tax Credit (RP 41) 33, 330 Premium Tax Credit (TD 9683) 33, 520 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:

1141 General Rules and Specifications for Substitute Forms W–2 and W–3 (RP 58) 45, 793 1223, General Rules and Specifications for Substitute Forms W–2c and W–3c (RP 29) 28, 105 1223, General Rules and Specifications for Substitute Forms W–2c and W–3c (RP 56) 45, 762 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), and Schedule R (RP 26) 27, 26 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), Schedule D (Form 941), and Schedule R (Form 941) (RP 57) 45, 777 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

Bulletin No. 2014–45 vii November 3, 2014