INCOME TAX—Continued

Regulations:—Continued

26 CFR 1.163–7(a), added; 1.446–4, amended; 1.483–2T, removed; 1.483–4, added; 1.1001–1, revised; 1.1012–1(g), revised; 1.1271–0(b), amended; 1.1272–1(c)(7), added; 1.1274–2(g), revised; 1.1274–2(i) and (j), added; 1.1275–2(g), (h), (i), (j), added; 1.1275–2T, removed; 1.1275–4, added; 1.1275–5(a)(5), (6), added; 1.1275–5(c)(1), (5), revised; 1.1275–6, added; debt instruments with original issue discount, contingent payments, anti-abuse rule (TD 8674) 28, 7 26 CFR 1.166–3T, 1.1001–4T, added; bad debts modifications and dealer assignments of notional principal contracts (TD 8676) 30, 4 26 CFR 1.382–5T, –8T, –2T(f)(1)(i)— (iii) and intermediary sections, added; 1.382–2, –2T, removed; consolidated groups, short taxable years for controlled groups (TD 8679) 31, 4 26 CFR 1.1394–0, –1, added; enterprise zone facility bonds (TD 8673) 27, 4 26 CFR 1.1502–0, –1, –2, –11, –21A, –22A, –23A, –41A, revised; 1.1502–15, –21, redesignated, 1.1502–21T, –23T, –79A, added; 1.1502–79, amended; consolidated returns, limitations on the use of certain losses and deductions (TD 8677) 30, 7 26 CFR 1.1502–90T—99T and intermediary sections, added; consolidated groups, net operating loss carryforwards and built-in losses and credits following ownership change, limitations (TD 8678) 31, 11 Returns:

Magnetic media reporting, Forms 1098, 1099, 5498, and W–2G (RP 36) 27, 11

May 1996 (RR 36) 30, 6 Low-income housing credit: