INCOME TAX—Continued

Investment:

Inflation adjustment for 1996 (RR 4)

3, 16

Loans:

CPI adjustment for below market

loans—1996 (RR 5) 3, 29

Low-income housing credit:

Bond factor amounts Jan.–Mar. 1996

(RR 16) 11, 4

Tax credit (RR 27) 11, 27

Major disaster areas (RR 13) 10, 19

Mark to market, securities dealers

(Notice 12) 10, 29

Partnerships:

Charitable contribution of property

(RR 11) 4, 28

Sales between partners, basis (RR

10. 4, 27

Payments from Presidential Election

Campaign Fund (Notice 13) 10, 29

Property (contributed or other) distribu tion; recognition of gain or loss by contributing partner; correction (Notice 17) 13, 20

Proposed regulations:

26 CFR 1.72–17A, amended: 1.72– 17A(d)(1), added; 1.72(p)–1, added; loans to plan participants (EE–106–82) 10, 31

26 CFR 1.125–3, added; effect of Family and Medical Leave Act of 1993 on the operation of cafeteria plans (EE–20–95) 5, 15

26 CFR 1.367–9, added (INTL–9– 95) 5, 24

26 CFR 1.409–1(b)(2)(i), retirement bonds withdrawn (EE–118–81) 11, 29

26 CFR 1.411(c)–1, amended; allocation of accrued benefits between employer and employee contributions (EE–20–95) 5, 15

26 CFR 1.411(d)(6), added; future benefit accrual (EE–34–95) 3, 49

26 CFR 1.501(c)(5)–1, amended; requirements for tax-exempt organizations (EE–53–95) 5, 23

26 CFR 1.731–2, added; distribution of marketable securities by a partnership (PS–2–95) 7, 50

average interest rate, Dec. 1995 (Notice 2) 2, 15 ; Jan. 1996 (Notice 9) 6, 26 ; Feb. 1996 (Notice 11) 8, 19 ; March 1996 (Notice 16) 13, 20 Mortality tables (RR 7) 3, 12 Single sum distributions amounts,

cash balance plans (Notice 8) 6, 23 Estimate tax payments for individ

uals (Notice 5) 6, 22 Estate and trusts:

Valuations, transfers to pooled in come funds (RR 1) 1, 7 Foreign insurance companies, domes