INCOME TAX — Internal Revenue Bulletin 2014-48

Accounting method change, retail inventory method (RP 48) 36,

527 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 Allocation of Basis in All Cash D Reorganizations (TD 9702) 48,

xxx Allocation of Earnings and Profits in Tax-Free Transfers from

One Corporation to Another; Acquiring Corporation for Purposes of Section 381 (TD 9700) 48, xxx Awards for Information Relating to Detecting Underpayments of

Tax or Violations of the Internal Revenue Laws (TD 9687) 36, 486 2014 Base Period T-Bill Rate (RR–2014–27) 47, 832 Basis of indebtedness of S corporations to their shareholders (TD

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

(TD 9696) 43, 727 Cost-of-living adjustments for inflation for 2015 (RP 61) 47, 860 Credit for carbon dioxide Sequestration (Notice 40) 27, 100 Certain Distributions Treated as Sales or Exchanges (REG–

151416–06) 47, 870 Debt that is a position in personal property that is part of a

straddle (TD 9691) 38, 547 Disaster relief: Leave-based donation programs for victims of

West African Ebola outbreak (Notice 68) 47, 842 Disaster relief: West African Ebola outbreak designated a qual ified disaster under section 139 (Notice 65) 47, 842