INCOME TAX—Continued

Books and records—Continued Capital expenditures (Notice 7) 6, 22 Consolidated returns, single-entity elec tion (RP 21) 4, 96 Credit against tax:

Enpowerment zone employment, in

Proposed regulations:

26 CFR 301.6103(n)–1, amended; disclosure of returns and return information to procure property or services for tax administration purposes (DL–1–95) 6, 28 Regulations:

tent to issue regulations (Notice 1) 3, 30 Differential earnings rate (Notice 15)

13, 19 Employee plans:

26 CFR 301.7507–1, 301.7507–0, amended; treatment of acquisition of certain financial institutions (TD 8641) 6, 4 26 CFR 301.9100–7T, amended; generation-skipping transfer tax (TD 8644) 7, 16 26 CFR 53.4941(d)–2, amended; self-dealing for private foundations (TD 8639) 5, 12 26 CFR 301.6011–2(c)(4)(i), revised; time for furnishing wage statements on termination of employer’s operations (TD 8636) 4, 64 26 CFR 301.6109–1, amended; grantor trust reporting requirements (TD 8633) 4, 20 26 CFR 301.7701–3, amended; cost sharing arrangements (TD 8632) 4, 6

Administrative, COBRA premium is sues (RR 8) 4, 62 Determination letters (RP 6) 1, 51 Funding:

Full funding limitations, weighted