INCOME TAX—Continued

Employee plans—Continued

SIMPLES (RP 9) 2, 55 SIMPLE–IRAs (Notice 6) 2, 26 User fees (RP 8) 1, 187 Exempt organizations:

Unrelated business taxable income (RP 12) 4, 7 User fees (RP 8) 1, 187 Insurance companies:

Interest rate tables (RR 2) 2, 8 Premium stabilization reserves (RR 5)

4, 5 Interest:

Investment:

Federal short-term, mid-term, and

long-term rates for January 1997 (RR 1) 2, 10 Inventories:

LIFO, price indexes, department stores, November 1996 (RR 6) 4, 4 Obsolete revenue rulings and revenue

procedures under TD 8697 (Notice 1) 2, 22 Proposed regulations:

26 CFR 1.704–3, 1.1245–1, amended; depreciation allocations, recapture among partners in a partnership (REG–209762–95) 3, 12 26 CFR 1.1396–1, added; empowerment zone employment credit; qualified zone employees (REG– 209834–96) 4, 9 Regulations:

26 CFR 1.25–3, added; 1.25–3T, amended; mortgage credit certificate reissuance (TD 8692) 3, 4 26 CFR 1.108(c)–1T, 1.163(d)–1T, 1.1044(a)–1T, 1.6655(e)–1T, removed; 1.108(c)–1, 1.163(d)–1, 1.1044(a)–1, 1.6655(e)–1, added; Omnibus Budget Reconciliation Act, elections (TD 8688) 3, 7 26 CFR 1.581–1, revised; 1.581–2, 1.761–1(a), revised; 301.6109–1, amended; 301.7701–1, –2, –3, revised; 301.7701–4, amended; domestic unincorporated business organizations classified as partnerships or associations (TD 8697) 2, 11

33

24 Small Business Corporations:

Accounting periods (Notice 3) 1, 8 Electing small business corporations

and banks (Notice 5) 2, 25

ities (Notice 10) 2, 49