INCOME TAX

REG–127895–14, page 556. This document is a notice of proposed rulemaking by crossreference to a temporary regulation (TD 9743). These proposed regulations relating to determining when a complex contract provides for a dividend equivalent payment and provides rules for qualified derivatives dealers.

REG–138344–13, page 557. These proposed regulations propose standards to implement the exception to the “contemporaneous written acknowledgement” requirement for substantiating charitable contribution deductions of $250 or more. These proposed regulations provide rules concerning the time and manner for donee organizations to file information returns that report the required information about contributions (donee reporting).

REG–155164–09, page 560. This document contains proposed regulations that provide rules regarding the treatment as United States property of property held by a controlled foreign corporation (CFC) in connection with certain transactions involving partnerships. In addition, the Department of Treasury (Treasury Department) and the IRS are issuing temporary regulations under sections 954 and 956, the text of which also serves as the text of certain provisions of these proposed regulations.

Notice 2015–66, page 541. Notice 2015–66 announces that the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) intend to amend regulations under sections 1471–1474 to extend the time that certain FATCA transitional rules will apply. Specifically, the amendments will extend: (1) the date for when withholding on gross proceeds and foreign passthru payments will begin; (2) the use of limited branches and limited foreign financial institutions (limited FFIs); and (3) the deadline for a sponsoring entity to register its sponsored entities and redocument such entities with withholding

Finding Lists begin on page ii.