INCOME TAX—Cont.

Removal of Allocation Rule for Disbursements from Designated

Roth Accounts to Multiple Destinations (REG–105739–11) 41, 704 Removal of the 36 month Non-payment Testing Period Rule

(REG–136676–13) 45, 814 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 Tax deferral election procedures and information reporting for

Canadian retirement plans (RP 55) 44, 753 Temporary relief from certain requirements of § 42 (Rev. Proc.

2014–39) (RP 49) 37, 535 Truncated Taxpayer Identification Numbers (TD 9675) 31, 242 2014 Section 43 Inflation Adjustment (Notice 64) 45, 759 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 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