INCOME TAX—Continued

Regulations—Continued

LIFO—Continued

Price indexes, department stores,

26 CFR 1.1059(e)–1, added; extraordinary dividends; distributions to corporate shareholders (CO–9–96) 34, 20 26 CFR 1.1202–0, –2, added; qualified small business stock (IA–26– 94) 30, 24 26 CFR 1.1502–15, –21, –23, added; consolidated returns, limitations on the use of certain losses and deductions (CO–24–96) 30, 22 26 CFR 1.1502–90T—1.1502–99T and intermediary sections, added; consolidated group, net operating loss carryforwards and built-in losses and credits following ownership change, limitation (CO–25–96) 31, 30 26 CFR 301.9100–1T—301.9100–3T and intermediary sections, added; extensions of time to make elections (IA–29–96) 33, 14 Recommendation letters for nonsuit settlements (Del. Order 155, Rev. 4) 40, 9 Refund claims; Tax Court; return not

filed (Ct.D. 2058) 34, 13 Regulated investment companies, prefer

July 1996 (RR 46) 39, 5 Low income housing credit:

Bond factor amounts, April–June 1996 (RR 33) 27, 4 FEMA (RR 35) 31, 4 Marginal production rates for 1996 (No tice 42) 35, 6 Omnibus Consolidated Recissions and

Appropriations Act of 1996 (PL 104– 134) 38, 7 Pooled income fund; community trust;

maintenance requirement (RR 38) 33, 4 Proposed regulations:

26 CFR 1.61–8(b), revised; 1.451– 1(g), added; 1.467–1, amended; 1.467–4, amended; 1.467–0 through –8, added; rental agreements (IA– 292–84) 28, 38 26 CFR 1.61–12(c), 1.163–7(c), 1.171–1—1.171–4, 1.1016–5(b), revised; 1.163–13, 1.171–5, added; 1.1016–9, removed; amortizable bond premium (FI–48–95) 31, 36 26 CFR 1.147–5(d)(6)(iv)—(viii) and intermediary sections; 1.148– 5(e)(2)(iv), added; arbitrage restrictions on tax-exempt bonds (FI–28– 96) 31, 33 26 CFR 1.166–3(a)(3), added; bad debts modifications and dealer assignments of notional principal contracts (FI–59–94) 30, 23 26 CFR 1.280B–1, added; structure, definition (PS–39–93) 34, 27 26 CFR 1.367(e)–1, 1.6038B–1(b)(2)(i); section 355 distributions of stock and securities by domestic corporations to foreign persons (REG–209827–96) 37, 19 26 CFR 1.382–5, –8, added; 1.382– 2(a)(1)(iv), revised; consolidated returns, short taxable years for controlled groups (CO–26–96) 31, 31 26 CFR 1.475(b)–1, –2, –4, 1.475(c)–1, –2, 1.475(e)–1, revised; mark-to-market equity interests in related parties and dealer-customer relationship (FI–32–95) 34, 21 26 CFR 1.861–8(e)(7)(iii), 1.865–1, –2, 1.904–4(c)(2)(ii)(A) and (B), added; 1.904–0, amended; stock disposition loss allocation (INTL– 4–95) 36, 8

26 CFR 1.110–3, added; debt instruments modifications (TD 8675) 29, 5 26 CFR 1.163–7(a), added; 1.456–4, 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 1.367(e)–0; 1.367(e)–1, removed; 1.367(e)–0T, –1T, added; section 355 distributions of stock and securities by domestic corporations to foreign persons (TD 8682) 37, 4

38, 8

ential dividends (RP 47) 39, 10 Regulations:

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 26 CFR 301.6355–1, amended; sale of seized property (GL–7–96) 33, 13 26 CFR 301.7503–1, amended; time for performance of acts where last day falls on Saturday, Sunday, or legal holiday (TD 8681) 37, 17 26 CFR 301.9100–1T—301.9100–3T and intermediary sections, added; extentions of time to make elections (TD 8680) 33, 5 Returns:

Magnetic media reporting, Forms 1098, 1099, 5498, and W–2G (RP 36) 27, 11 Section 355 de minimis limitation (RP

43. 35, 6 Section 355 No Rule (RP 39) 33, 11 Tax benefits for individuals performing

services in certain hazardous duty areas (PL 104–117) 34, 19 Tax conventions:

Fiji 40, 8 Russia 36, 6 Tax-exempt bonds; arbitrage (RR 41)

32, 9 Tax treatment of partnership items cor rection (Notice 44) 36, 7 Taxpayer Bill of Rights 2 (PL 104–168)

20