INCOME TAX—Cont.

Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries, enrolled retirement plan agents, and appraisers (Ann 29) 35, 452 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and appraisers (Ann 31) 46, 827 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 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) 45, 759 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, 370 Premium Tax Credit (RP 37) 33, 363 Premium Tax Credit (RP 41) 33, 364 Premium Tax Credit (TD 9683) 33, 330 Premium tax credit, minimum value (Notice 69) 48, 903 Private Business Use of Tax-Exempt Bond Financed Facilities

(Notice 67) 46, 822 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

Bulletin No. 2014–48 vii November 24, 2014