INCOME TAX

T.D. 8666, page 4. Final regulations under sections 62, 132, and 274 of the Code relate to payment by employer of expenses for meals and entertainment, club dues, and spousal travel.

T.D. 8671, page 8. Final regulations under section 6109 of the Code relate to requirements for furnishing a taxpayer identifying number (TIN) on returns, statements, or other documents. These regulations also provide procedures to request a TIN for certain alien individuals who do not have, or are not eligible to receive, a social security number.

PS–29–95, page 15. Proposed regulations under section 42 of the Code relate to the low-income housing credit. A public hearing will be held on September 17, 1996.