Subject Index to The Unified Agenda - Spring 2015


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I

Immigration:
See also Aliens
Administrative appeals procedures... 1615-AB98
Board of Immigration Appeals:
Effect of departure or removal... 1125-AA74
Motions to reopen and reconsider... 1125-AA74
Business transformation rules... 1615-AB95
Commonwealth of the Northern Mariana Islands regulations... 1615-AB77
Detention of aliens subject to final orders of removal... 1653-AA131653-AA60
Employment-based immigration and visa bulletin modernization... 1615-AC05
Exchange visitors:
Au pairs... 1400-AC82
Eligibility... 1400-AC36
Sponsor site visits... 1400-AC36
Summer work travel... 1400-AD14
Teachers... 1400-AC60
Executive Office for Immigration Review:
Designation of temporary immigration judges... 1125-AA77
Separate representation for custody and bond proceedings... 1125-AA78
Immigration and Nationality Act revisions... 1190-AA71
Intercountry adoptions... 1400-AD45
International matchmaking organization requirements... 1125-AA45
Legal Immigration Family Equity Act... 1615-AA56
Mental incompetency assessment in proceedings... 1125-AA721125-AA73
Morses Line border crossing... 1651-AA88
Pro bono legal service providers list... 1125-AA62
Reopening proceedings based on claim of ineffective counsel... 1125-AA68
Retrospective regulatory review... 1125-AA71
Secure immigration bonds... 1653-AA66
Special immigrant juvenile petitions... 1615-AB81
Standards of professional conduct for representatives... 1601-AA58
Surety bonds... 1653-AA67
U.S. Asia-Pacific Economic Cooperation Business Travel Card Program... 1651-AB01
Imports:
See also Antidumping
Countervailing duties
Customs duties and inspection
Alcoholic beverages... 1513-AC15
Animals and animal products... 0579-AD10
Bovine spongiform encephalopathy prevention... 0579-AD10
Chemicals:
Notice of transfers of List I and List II chemicals... 1117-AB06
Consumer product safety regulations... 3041-AD08
Dairy tariff-rate import quota licensing... 0551-AA82
Dog and Cat Protection Act... 1515-AD49
Energy conservation certification and enforcement... 1990-AA44
Firearms, ammunition, and defense articles... 1140-AA45
Firewood and spruce logs from Canada... 0579-AD60
Fish... 0648-AY15
Fruits:
Performance standard... 0579-AD71
Furs and fur products... 3084-AB27
Hazardous waste requirements... 2050-AG77
Intellectual property rights... 1515-AD87
Ivory from African elephants... 1018-AX84
Meat and meat products... 0583-AD51
Beef from Brazil... 0579-AD41
Motor vehicles... 2127-AL06
Nuclear materials... 3150-AJ45
Parrots... 1018-AH89
Plants:
Genetically engineered organisms... 0579-AC31
Poultry products... 0579-AC36
Recordkeeping requirements... 1515-AD97
Scrapie regulations... 0579-AD10
Tobacco products... 1513-AC15
Vegetables:
Performance standard... 0579-AD71
Wild birds... 1018-AH89
Wildlife... 1018-AZ71
Wood packaging material from Canada... 0579-AD28
Income taxes:
Accuracy-related penalties... 1545-BF40
Acquisitions or dispositions:
Allocation of W-2 wages... 1545-BM11
Active trade or business requirement... 1545-BC94
Alcohol fuel credits... 1545-BF17
Alternative simplified credit... 1545-BL78
Appraiser penalties... 1545-BH15
Arm's length standard for transfer pricing... 1545-BK691545-BK70
Basis allocation rule for substituted basis transactions... 1545-BJ35
Basis rules... 1545-BK09
Stock and debt... 1545-BK58
Suspended losses... 1545-BM42
Biodiesel credits... 1545-BF17
Bona fide residence in a U.S. possession... 1545-BK181545-BL19
Branded prescription drug fees... 1545-BM261545-BM27
Built-in gains and losses... 1545-BH57
Business use percentage calculation... 1545-BM31
Charitable contributions:
Substantiation, recordkeeping and reporting requirements... 1545-BH62
Charitable hospitals... 1545-BK571545-BL30
Church tax inquiries and examinations... 1545-BI60
Claims for refund... 1545-BI36
Cloud transactions... 1545-BM41
Collectively bargained welfare benefit funds... 1545-BL40
Compensation for labor or personal services at specific events... 1545-BG57
Computer software... 1545-BL53
Consolidated groups:
Agency determination... 1545-BH31
Corporate equity reduction interest losses... 1545-BH16
Effect of unabsorbed losses on net unrealized built-in loss... 1545-BL10
Transactions between members... 1545-BJ29
Consolidated net unrealized built-in gain or loss... 1545-BJ79
Consolidated returns:
Regulation amendments... 1545-BJ87
Controlled groups:
Allocation of research credit... 1545-BL761545-BL77
Deferral of gains and losses... 1545-BL111545-BL12
Securities issued by publicly traded partnerships... 1545-BK96
Transactions between members... 1545-BJ29
Controlled services transactions... 1545-BI87
Coordination of income taxes for U.S. and certain possessions... 1545-BC54
Corporations:
Cross-border sales of stock... 1545-BK84
Distribution of property to member-creditors... 1545-BI17
Loss corporation's pre-change assets... 1545-BK77
Next day rule... 1545-BM14
Reorganizations... 1545-BF511545-BH861545-BJ21
S corporations... 1545-BC981545-BJ671545-BL09
Segregation rule effective date... 1545-BM17
Stock of a controlled corporation... 1545-BL85
Costs allocation under the simplified methods... 1545-BG07
Covered asset acquisitions... 1545-BM36
Deduction limitations for business or rental use of taxpayer's dwelling unit... 1545-BK78
Deferred compensation plans... 1545-BH721545-BK971545-BL25
Deferred vested benefits... 1545-BM21
Defined benefit plans:
Accrual rules... 1545-BH50
Minimum present value requirements... 1545-BK951545-BJ55
Minimum required contributions... 1545-BH71
Dependent definition... 1545-BI35
DFARS regulations... 0750-AI26
Disclosure of returns and return information... 1545-BL591545-BL60
Disregarded entities... 1545-BJ14
Dividend equivalents... 1545-BM33
Domestic production deduction... 1545-BI90
Donee substantiation... 1545-BL941545-BL95
Employee benefits:
Cafeteria plans... 1545-BF00
Employee remuneration in excess of $1,000,000... 1545-BI65
Employee stock ownership plans... 1545-BM32
Failure to defer distributable benefit... 1545-BH75
Failure to furnish information regarding reportable transactions... 1545-BF59
Failure to maintain list of advisees... 1545-BF39
Federal financial assistance transactions... 1545-BJ08
Federal procurement payment tax... 1545-BK06
Foreign corporations... 1545-AK741545-BK85
Filing Form 5472... 1545-BM08
Good faith determination of charitable organizations... 1545-BL23
Hybrid entities... 1545-BL021545-BL03
Income and currency gain or loss with respect to qualified business unit... 1545-BL13
Insurance income of a controlled corporation... 1545-BL63
Inversion transactions... 1545-BM45
Organization or reorganization... 1545-BL83
Property transfers... 1545-BL861545-BL87
Tax accounting elections... 1545-BI63
Transfer of intangibles... 1545-AY41
Triangular reorganizations... 1545-BM19
United States property definition... 1545-BK10
Foreign financial assets... 1545-BL171545-BL721545-BL181545-BL731545-BJ69
Foreign investment in real estate... 1545-BL701545-BL71
Foreign tax credit... 1545-BL141545-AC091545-AX721545-BL151545-BK49
Foreign trusts and gifts... 1545-BI04
Fraud of someone other than the taxpayer... 1545-BH37
Fuel excise tax regulations... 1545-BE031545-BF071545-BE04
Gain recognition agreements... 1545-BK65
Game winnings... 1545-BL68
Generation skipping transfers... 1545-BJ10
Gifts and bequests from expatriates... 1545-BJ43
Governmental plans:
Application of normal retirement age regulations... 1545-BM22
Status of... 1545-BG43
Gross proceeds withholding... 1545-BL16
Health insurance:
Flexible spending accounts... 1545-BL67
Minimum value of employer sponsored coverage... 1545-BL43
Premium tax credit... 1545-BM09
Shared responsibility payment... 1545-BL91
Health savings accounts:
Employer comparable contributions... 1545-BI53
Hedging transactions... 1545-BK98
Highly compensated employee... 1545-AQ74
HIPAA portability... 1545-BD51
Home construction contracts... 1545-BI271545-BG70
Indian fishing rights-related activity income... 1545-BL61
Individual retirement accounts... 1545-BL99
Installment obligations disposition... 1545-BK15
Interest... 1545-AX72
Overpayments... 1545-BG42
Inventory price index computation pooling for manufactured and resale goods... 1545-BJ66
Joint and several liability relief... 1545-BI821545-BK511545-BK52
Limited liability companies:
Series limited liability companies... 1545-BI69
Liquidation of an interest... 1545-BB71
Losses:
Attributable to a disaster... 1545-BM021545-BM03
Overall foreign loss recapture on property dispositions... 1545-BK55
Low-income taxpayer clinics... 1545-BL32
Medical and dental expenses... 1545-BJ73
Mineral lease delayed rental regulations... 1545-BL35
Mutual fund guidance... 1545-BM04
Net investment income tax... 1545-BL74
Non-payment testing period rule... 1545-BM01
Nontaxable transactions:
Carryover of LIFO inventory layers... 1545-BI68
Notarization requirement for statements of purchase... 1545-BC11
Notional principal contracts... 1545-BB821545-BK75
Obligation to file notice of redetermination of foreign tax... 1545-AC09
Offset of refund payments to collect past-due support debt... 1530-AA10
Offset of refund payments to collect state debts... 1530-AA02
Partnerships:
Allocation and apportionment of income and expense attributable to loans... 1545-BM151545-BM16
Basis reduction in stock of a corporate partner... 1545-BE98
Debt-for-equity exchange... 1545-BK42
Disallowance of loss transfers... 1545-BE98
Disguised payments for services... 1545-BM12
Disguised sales of property... 1545-BK29
Distributive share determination... 1545-BD71
Fractions rule and partnership allocations... 1545-BL22
Gain from disposition of interest... 1545-BL45
Gain recognition upon transactions involving stock... 1545-BM341545-BM35
Grantor of an option treatment... 1545-BH89
Limitation on importation of built-in losses... 1545-BF43
New markets tax credit allocation... 1545-BH34
Qualifying income for publicly traded partnerships... 1545-BM43
Retiring or deceased partner... 1545-AY90
Tiered... 1545-BJ34
Transactions... 1545-BJ481545-BL51
Passive foreign investment companies... 1545-BI25
Patented tax strategy transactions... 1545-BG76
Payments:
Partial payments on offers in compromise... 1545-BG32
Payments to attorneys... 1545-AX46
Penalty for erroneous claim for refund or credit... 1545-BH25
Pension plans:
Deferred vested benefits... 1545-BI40
Eligible combined plan... 1545-BJ88
Exchange of property for a private annuity contract... 1545-BH47
Funding and benefit restrictions... 1545-BI55
Pick-up arrangement regulations... 1545-BJ83
Portability of deceased spousal unused exclusion amount... 1545-BK74
Prepaid forward contracts... 1545-BI26
Previously taxed earnings and profits... 1545-AY54
Private foundation program-related investments... 1545-BK76
Real estate investment trusts:
Real property definition... 1545-BM05
Recourse liabilities... 1545-BL21
Refund anticipation loans:
Marketing... 1545-BH12
Regulated investment companies:
Check the box election... 1545-BK471545-BL69
Rental tenant utility costs... 1545-BI91
Reporting requirements... 1545-BL721545-BM211545-BL731545-BK66
Research credit... 1545-BE141545-BI54
Retirement plans:
Hybrid plans... 1545-BL62
Indian tribal governments... 1545-BI19
Windsor implementation... 1545-BM10
Revenue rulings... 1545-BG67
Rewards for law violation information... 1545-BJ89
ROTH distribution rollover allocation rule removal... 1545-BK08
Section 751(b)... 1545-BG21
Securities... 1545-BH76
Sale-repurchase transactions... 1545-BG69
Small Business Jobs Act of 2010 regulations... 1545-BK62
Standards for covered opinions... 1545-BF96
Stock ownership... 1545-BL00
Stock transfer regulations... 1545-BJ741545-BK65
Stocks proportionate ownership... 1545-BI48
Substitute dividend payments... 1545-BG691545-BJ56
Summons interview participation... 1545-BM24
Tax credits:
Low-income housing... 1545-BL391545-BM281545-BL841545-BM29
Recapturing... 1545-BJ76
Tax return preparers:
Preparer Tax Identification Number requirement... 1545-BK37
Tax-exempt organizations:
Disclosure of information to State officials... 1545-BI29
Look-back interest... 1545-BH92
Qualified nonprofit health insurance issuer... 1545-BK63
Social welfare organizations... 1545-BL81
Taxpayer identification number matching program... 1545-BM40
Third party liability collection period... 1545-BL27
Third party network transactions... 1545-BL34
Toll telephone service definition... 1545-BB18
Tractors, trailers, trucks, and tires... 1545-BE31
Trade discounts received by merchants... 1545-BM30
Transferor or transferee as a predecessor or successor... 1545-BB85
Treaty obligation income... 1545-BK601545-BK61
Trusts:
Assets basis... 1545-BJ42
Type III supporting organization regulations... 1545-BJ531545-BL44
Unrelated business taxable income of voluntary employees' beneficiary associations... 1545-BJ92
Withholding and reporting obligations regarding tender offers... 1545-BF93
Withholding documentation and reporting obligations of foreign entities... 1545-BL721545-BL961545-BL73
Withholding tax on U.S. source income paid to foreign persons... 1545-BI05
Indians:
See also Indians-business and finance
Indians-lands
Indians-tribal government
American Indian Vocational Rehabilitation Services Program... 1820-AB66
Bureau of Indian Education:
Adequate yearly progress calculation... 1076-AF13
Fundraising activities by school personnel... 1076-AF14
Use of schools by third parties under lease agreements... 1076-AF14
Catastrophic health emergency fund... 0917-AA10
Clean Air Act regulatory requirements... 2012-AA02
Education contracts under the Johnson-O'Malley Act... 1076-AF24
Equal access to housing in HUD programs regardless of sexual orientation or gender identity... 2577-AC96
Federal recognition as an Indian tribe... 1076-AF18
Forest Service directives concerning American Indian and Alaska Native relations... 0596-AD15
Grants to Tribally Controlled and Navajo Community College... 1076-AF08
Health care and sanitation facilities planning, design, construction and operation... 0917-AA08
Hearings related to Federal acknowledgment of Indian tribes... 1094-AA54
Housing improvement program... 1076-AF22
Indian Arts and Crafts Board Program:
System of records... 1090-AB10
Indian education discretionary grant programs... 1810-AB19
Indian health programs:
Reimbursement referral criteria... 0938-AR92
Indian Housing Block Grant Allocation Formula... 2577-AC90
Medicare-like rate for non-hospital services... 0917-AA12
National Native American Policy... 1018-BA65
Native American Graves Protection Act regulations... 1024-AE191024-AE00
Native American Programs Act regulations... 0970-AC60
Native Hawaiian Community reorganization as an Indian Tribe... 1090-AB05
Natural products collection from national parks... 1024-AD84
Subsistence hunting and fishing... 0648-BD121018-BA621018-AZ671018-BA391018-BA48
Tribal minor new source review program... 2060-AQ952060-AR98
Tribal Transportation Program... 1076-AF19
Water pollution control regulations... 2040-AF52
Indians-business and finance:
Gaming operations:
Buy Indian goods and services rule... 3141-AA62
Management contract regulations... 3141-AA58
Minimum internal control standards... 3141-AA603141-AA55
Minimum technical standards for equipment used with Class II games... 3141-AA64
Privacy Act procedures... 3141-AA65
Self-regulation... 3141-AA61
Sole proprietary interest... 3141-AA32
Tribal background investigations and licensing... 3141-AA63
Taxation of income from Indian fishing rights-related activity... 1545-BL61
Indians-lands:
Oil valuation... 1012-AA15
Osage Mineral Estate management and administration... 1076-AF17
Rights-of-way... 1076-AF20
Site security on oil and gas leases... 1004-AE15
Trust acquisitions in Alaska... 1076-AF23
Indians-tribal government:
Osage Tribe regulations... 1076-AF12
Retirement plans... 1545-BI19
Secretarial elections... 1076-AE93
Individuals with disabilities:
See also Medicaid
Medicare
Supplemental Security Income (SSI)
Vocational rehabilitation
Education of individuals with disabilities
Accessibility guidelines:
Airports... 2105-AD91
Beds in guestrooms with mobility features... 1190-AA67
In-flight entertainment... 2105-AE32
Internet... 1190-AA61
Lavatories on single-aisle aircraft... 2105-AE12
Medical diagnostic equipment... 3014-AA40
Medical equipment and furniture... 1190-AA66
Movie captioning and video description... 1190-AA63
NASA regulations... 2700-AD85
NEA regulations... 3135-AA30
Over-the-road buses... 2105-AE29
Public accommodations and commercial facilities... 1190-AA64
Public rights-of-way... 3014-AA26
State and local government services... 1190-AA621190-AA64
Telecommunications equipment and customer premises equipment... 3060-AG58
Transportation... 2105-AE153014-AA383014-AA42
Web information and services of state and local governments... 1190-AA65
Americans With Disabilities Act:
Wellness programs... 3046-AB01
Auditory assistance device... 3060-AJ75
Developmental disabilities assistance... 0985-AA09
Disability and rehabilitation discretionary grant program... 0985-AA12
Disability ratings:
Acceptable medical sources... 0960-AH51
ADA Amendments Act implementation... 1190-AA601190-AA59
Automotive adaptive equipment allowance... 2900-AP39
Cancer... 0960-AH43
Cardiovascular disorders... 0960-AG74
Dental and oral conditions... 2900-AP08
Digestive system... 0960-AG65
Endocrine system... 2900-AO44
Extension of expiration dates for several body system listings... 0960-AH72
Eye disorders... 2900-AP14
Genitourinary disorders... 2900-AP16
Growth impairment... 0960-AG28
Gynecological conditions and disorders of the breast... 2900-AP13
Hearing loss... 0960-AH54
Hematological disorders... 2900-AO190960-AF88
Immune system disorders... 0960-AG71
Language and speech disorders... 0960-AG21
Lymphatic disorders... 2900-AO19
Mental disorders... 2900-AO960960-AF69
Musculoskeletal disorders... 0960-AG38
Neurological impairments... 0960-AF35
Obtaining medical evidence... 0960-AH44
Prosthetic implant replacements of joints... 2900-AP38
Respiratory system disorders... 0960-AF58
Skin conditions... 2900-AP27
Skin disorders... 0960-AG91
Submission of evidence... 0960-AH53
Sunset date for fully favorable quick disability determinations and compassionate allowances... 0960-AH700960-AH77
Use of video teleconferencing or other appropriate digital media for evidentiary disability hearings... 0960-AH81
DoD exceptional family member program... 0790-AI82
Electronic and information technology accessibility standards... 3014-AA37
Javits-Wagner-O'Day Act program:
Determining whether commodities are essentially the same as items on the procurement list... 3037-AA01
Roles and responsibilities of the Committee... 3037-AA06
Medicare hospital insurance program... 0938-AS37
Mobile phone options... 3060-AJ49
Nondiscrimination:
DHS programs... 1601-AA03
EEOC regulations... 3046-AA913046-AA923046-AA94
FAR regulations... 9000-AM76
NTSB programs... 3147-AA06
Passenger vessel access... 2105-AE233014-AA11
State Supported Employment Services:
Limitations on use of subminimum wages... 1820-AB70
Supportive housing program:
Project rental assistance authority... 2502-AJ10
Telecommunications products accessibility guidelines... 3014-AA373060-AK003060-AK01
Telecommunications relay services... 3060-AJ533060-AJ633060-AK01
Vocational rehabilitation services:
Limitations on use of subminimum wages... 1820-AB70
Referral for services... 0960-AF80
Workforce Innovation and Opportunity Act... 1820-AB71
Independent living program... 0985-AA10
Industrial safety:
See Occupational safety and health
Industry:
See Business and industry
Infants and children:
See also Adoption and foster care
Child welfare
Youth
Bunk bed standard... 3041-AC103041-AD10
Children's folding chair standard... 3041-AD38
Children's Health Insurance Program:
Civil money penalties... 0938-AR88
Compliance program for providers and suppliers... 0938-AQ58
Crib bumpers safety... 3041-AD23
DOD child care services programs:
Background checks on individuals... 0790-AJ19
Early intervention program for infants and toddlers with disabilities... 0790-AI771820-AB68
Frame child carrier standard... 3041-AD34
Head Start:
Eligibility determinations... 0970-AC46
Performance standards... 0970-AC63
High chair standards... 3041-AD33
Hook-on chair standard... 3041-AD40
Infant bath tub standard... 3041-AD37
Infant bouncer seats standard... 3041-AD29
Magnet sets safety standard... 3041-AD27
Phthalates rule... 3041-AD39
Sling carriers standard... 3041-AD28
Tracking labels on children's products... 3041-AC74
Information:
See Archives and records
Classified information
Confidential business information
Freedom of information
Privacy
Reporting and recordkeeping requirements
Insecticides:
See Pesticides and pests
Insurance:
See also Crop insurance
Flood insurance
Health insurance
Life insurance
Mortgage insurance
Terrorism Risk Insurance Program... 1505-AC24
Insured loans:
See Loan programs
Intelligence:
See Classified information
International trade:
See Foreign trade
Inventions and patents:
Acquisition regulations:
DOE... 1991-AB82
Authorization of access for unpublished U.S. applications to foreign intellectual property offices... 0651-AC95
Continued prosecution application practice... 0651-AC92
Fees... 0651-AC86
Information disclosure statement... 0651-AC58
Materiality standard... 0651-AC58
NASA Patent Waiver regulations... 2700-AE02
Patent Law Treaty... 0651-AC87
Patent term adjustment provisions... 0651-AC96
Permit delayed submission of requirements for prioritized examination... 0651-AC93
Professional conduct of persons not registered or recognized to practice before USPTO... 0651-AC97
Real party in interest information requirement... 0651-AC90
Representation of others before the USPTO... 0651-AC91
Investigations:
DOD Personnel Security Program... 0790-AI95
Investment advisers:
See Securities
Investment companies:
Credit ratings references... 3235-AL02
Exchange-traded funds... 3235-AJ60
Forms used by open-end and closed-end registered companies to report information... 3235-AL42
Small businesses... 3245-AG683245-AG653245-AG663245-AG67
Stress testing for large companies... 3235-AL63
Use of derivatives... 3235-AL60
Investments:
See also Brokers
Commodity futures
Investment companies
Securities
Investment advisers:
Anti-money laundering program... 1506-AB10
ERISA regulations... 1210-AB32
Suspicious activity report filing requirements... 1506-AB10
Transition plans... 3235-AL62