INCOME TAX—Cont.

2014 Base Period T-Bill Rate (RR 33) 52, 957 Basis of indebtedness of S corporations to their shareholders (TD

9682. 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 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 Failure to File Gain Recognition Agreements or Satisfy Other

Reporting Obligations (TD 9704) 50, 922 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 Federal short-term, mid-term, and long-term rates for: De cember 2014 (RR 31) 50, 935 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

Bulletin No. 2014–52 vii December 22, 2014