INCOME TAX—Cont.

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 26 CFR part 1, 1.148–0 amended by adding entries to paragraph (c) for 1.148–3(i)(3) and 1.148–11(k) and (l), and revising 1.148–11 section heading. 26 CFR part 1, 1.148–3 is amended by adding paragraph (i)(3). 26 CFR part 1, 1.148–11 is amended by revising the section heading and adding reserved paragraph (k) and paragraph (l).(TD 9701) 49, 908 26 CFR 1.367(a)–2, amended; 26 CFR 1.367(a)–3, amended; 26 CFR 1.367(a)–3T, amended; 26 CFR 1.367(a)–7, amended; 26 CFR 1.367(a)–7T, removed; 26 CFR 1.367(a)–8, amended; 26 CFR 1.367(e)–2, amended; 26 CFR 1.6038B–1, amended; Failure to File Gain Recognition Agreements or Satisfy Other Reporting Obligations (TD 9704) 50, 922 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 Tax deferral election procedures and information reporting for

Canadian retirement plans (RP 55) 44, 753 Temporary relief from certain requirements of § 42 (Rev. Proc.

2014–39) (RP 49) 37, 535 Truncated Taxpayer Identification Numbers (TD 9675) 31, 242 Salvage Discount Factors for 2014 (RP 60) 47, 854 2014 Section 43 Inflation Adjustment (Notice 64) 45, 759 Section 67 Limitations on Estates or Trusts; Change of Effective

Date (TD 9664) 32, 254 Section 1298(f) Reporting Requirements for U.S. Persons that

Hold Stock of a Passive Foreign Investment Company that is Marked to Market Under Section 475 or Another Chapter 1 Code Provision Other Than Section 1296 (Notice 51) 40, 594 Section 5000A hardship exemptions (Notice 76) 50, 946