INCOME TAX—Cont.

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 (RP 62) 50, 330 Premium Tax Credit (TD 9683) 33, 903 Premium tax credit, minimum essential coverage (NOT 71) 49,

822 Premium tax credit, minimum value (NOT 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 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 Qualified Transit Fringe Benefits (RR 32) 50, 917 Recovery of overpayments of arbitrage rebate on tax-exempt

bonds and other tax-advantaged bonds (REG–148812–11) (TD 9701) 49, 908 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