EMPLOYMENT TAX — Internal Revenue Bulletin 2014-52

Extending religious and family member FICA and FUTA excep tions to disregarded entities; regulations regarding the indoor tanning services excise tax and disregarded entities (TD 9670) 29, 121 Method of accounting for gains and losses on shares in certain

money market funds; broker returns with respect to sales of shares in money market funds (REG–107012–14) 33, 371 Publications:

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 Transit Fringe Benefits (RR 32) 50, 917 Summons Interview Regulations Under Section 7602 (REG–

121542–14) (TD 9669) 28, 103 Regulations:

26 CFR 301.7602–1 is amended to add new paragraph (b)(3) pertaining to summons interviews. (TD 9669) 28, 103 26 CFR 1.1361–4, amended; 1.1361–4T, removed; 31.3121(b)(3)–1, amended; 31.3121(b)(3)–1T, removed; 31.3127–1, added; 31.3127–1T, removed; 31.3306(c)(5)–1, amended; 31.3306(c)(5)–1T, removed; 301.7701–2, amended; 301.7701–2T, removed; extending religious and family member FICA and FUTA exceptions to disregarded entities; regulations regarding the indoor tanning services excise tax and disregarded entities (TD 9670) 29, 121 26 CFR 1.446–7 added; 1.6045–1 amended; method of accounting for gains and losses on shares in certain money market funds; broker returns with respect to sales of shares in money market funds (REG–107012–14) 33, 371