INCOME TAX—Continued

Regulations:

26 CFR 1.832–4, amended; insurance companies, determination of earned premiums (REG–209839–96) 8, 26 26 CFR 1.905–2, amended; foreign tax credit filing requirements (REG–208288–90) 11, 14 26 CFR 1.1275–7, 1.1286–2, added; inflation-indexed debt instruments (REG–242996–96) 9, 18 26 CFR 1.1293–2, 1.1295–2, added; qualified electing fund elections, preferred shares, hearing (REG– 209040–88) 7, 34 26 CFR 1.1396–1, added; empowerment zone employment credit; qualified zone employees (REG– 209834–96) 4, 9 26 CFR 1.1402(a)–18, withdrawn; (REG–209729–94) 11, 19 26 CFR 1.6013–2, 301.6334–1, 301.6601–1, 301.6651–1, 301.7430– 0, –1, –2, –4, –5, amended; 301.6656–3, added; 301.7122–1(e), 301.7430–6, revised; Taxpayer Bill of Rights 2 and Personal Responsibility and Work Opportunity Reconciliation Act of 1996, miscellaneous sections affected (REG– 248770–96) 8, 33 26 CFR 1.7701(1)–1, amended; 1.7701(1)–2; obligation-shifting transactions, multiple-party, realized income and deductions (REG– 209817–96) 7, 41 26 CFR 53.6011–1, amended; 53.6017– 1T; return and time for filing requirements (REG–247862–96) 8, 32 Regulations:

26 CFR 1.25–3, added; 1.25–3T, amended; mortgage credit certificate reissuance (TD 8692) 3, 4 26 CFR 1.45B–1; withdrawal of credit for employer social security taxes paid on employee tips (REG– 209672–93) 6, 15 26 CFR 1.45B–1T, removed; credit for employer social security taxes paid on employee tips (TD 8699) 6, 4 26 CFR 1.108(a)–1, –2, 108(b)–1, 1.1016–7, –8, 1.1017–2, removed; 1.108–4, –5, added; 1.1017–1, revised; 1.301.9100–13T, removed; basis reduction due to discharge of indebtedness (REG–208172–91) 10, 59 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