INCOME TAX—Cont.

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 26 CFR 1.67–4, amended (TD 9667) 32, 254 26 CFR part 301 is amended, section 301.6103(j)(1)–1 is amended, section 301.6103(j)(1)–1T added (TD 9677) 31, 254 26 CFR 1.861–9 amended, 1.861–11 amended; (TD 9676) 32, 260 26 CFR 1.1092(b)–6, added; 1.1092(b)–6T, removed; 1.1092(b)–3T, amended; (TD 9678) 32, 262 26 CFR part 301, amended; 26 CFR 301.6039E–1 added (TD 9679) 32, 267 26 CFR 1.174–2 amended; (TD 9680) 32, 254 26 CFR 1.36B–2T, 26 CFR 1.36B–3T, 1.36B–4T, added; 26 CFR 1.36B–2, 26 CFR 1.36B–3, 1.36B–4, amended; 26 CFR 1.162(l)–1 and 26 CFR 1.162(l)–1T, added. (REG– 104579–13) 33, 370 26 CFR 1.195–2, added; 26 CFR 1.708–1, amended; 26 CFR 1.709–1, amended. (TD 9681) 33, 340

26 CFR 1.1366–2(a), added new paragraph (a)(2) and moved current (a)(2) through (a)(6) to (a)(3) through (a)(7), respectively; basis of indebtedness of S corporations to their shareholders (TD 9682) 33, 342 26 CFR 1.36B–2T, 26 CFR 1.36B–3T, 1.36B–4T added, 26 CFR 1.36B–2, 26 CFR 1.36B–3, 1.36B–4, amended, 26 CFR 1.162(l)–1 and 26 CFR 1.162(l)–1T added, (TD 9683) 33, 330 26 C.F.R. 1.382–3(j)(17), modified; 1.382–3T(j)(17), added, segregation rules for public groups of shareholders (TD 9685) 34, 379 26 CFR 301.6707–1, added; 301.6707–1T, removed; Rev. Proc. 2007–21, sections 4.04, 4.05, and 4.06 superseded; material advisor penalty for failure to furnish information regarding reportable transactions (TD 9686) 34, 382 26 CFR 301.7623–1, revised; 26 CFR 301.7623–4, added; 26 CFR 301.7623–2, added; 26 CFR 301.6103(h)(4)–1, added 26 CFR 301.7623–3, added; (TD 9687) 36, 486 26 CFR 1.471–8 amended (TD 9688) 36, 482 26 CFR 1.168(i)–8 added; 1.165–2, 1.168(i)–0, 1.168(i)–1, 1.168(i)–7, 1.263(a)–3, 1.1016–3 amended; 1.168(i)–0T, 1.168(i)–1T, 1.168(i)–8T removed; dispositions of property subject to depreciation under section 168 (TD 9689) 36, 453 26 CFR 1.1092(d)–1, amended; 1.1092(d)–1T, removed; debt that is a position in personal property that is part of a straddle (TD 9691) 38, 547 26 CFR 1.402A–1, amended; Removal of Allocation Rule for Disbursements from Designated Roth Accounts to Multiple Destinations (REG–105739–11) 41, 704 26 CFR 1.162–32, added; 1.262–1, amended (TD 9696) 43, 727 26 CFR 1.6050P–1, removed paragraphs (b)(2)(i)(H), (b)(2)(iv), and (b)(2)(v) (REG–136676–13) 45, 814 26 CFR 1.6050P–1(h), revised (REG–136676–13) 45, 814 26 CFR 301.6724–1(c)(6), amended; 26 CFR 31.3406(g)–1(f), 26 CFR 301.6724–1(e)(1)(vi)(H), and 26 CFR 301.6724– 1(f)(5)(vii), removed;removal of the Qualified Payment Card Agent Program (REG–163195–05) (TD 9699) 46, 818 26 CFR 1.358–2(a)(2)(iii), revised; 26 CFR 1.358–2(c) Ex. 15 & 16, added; 26 CFR 1.358–2(d) revised; 26 CFR 1.358–2T removed; Allocation of Basis in All Cash D Reorganizations (REG–101273–10) or (TD 9702) 48, 899 Regulations Governing Practice Before the Internal Revenue

Service (REG–138367–06) (TD 9668) 27, 1 REIT Distressed Debt (RP 51) 37, 543 Removal of Allocation Rule for Disbursements from Designated

Roth Accounts to Multiple Destinations (REG–105739–11) 41, 704 Removal of the Qualified Payment Card Agent Program (REG–

163195–05) (TD 9699) 46, 818 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

November 24, 2014 viii Bulletin No. 2014–48