INCOME TAX—Continued

Proposed regulations—Continued

26 CFR 53.6011–1, amended; 53.6017– 1T; return and time for filing requirements (REG–247862–96) 8, 32 Qualified mortgage bonds; mortgage credit certificates; national median gross income (RP 26) 17, 17 Regulations:

26 CFR 1.25–3, added; 1.25–3T, amended; mortgage credit certificate reissuance (TD 8692) 3, 4 26 CFR 1.42–16T, added; low-income housing tax credits, Federal grants (TD 8713) 14, 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 26 CFR 1.141–1, revised; 1.143–1, redesignated; 1.144–3, removed; 1.141–0, –2 through –16, 1.142–0, –3, 1.144–0, 1.145–0, –1, –2, 1.147–0, –1, –2, 1.150–4, added; 1.142–1, –2, 1.144–1, –2, revised; 1.148–6, 1.150–1, amended; private activity bonds definition (TD 8712) 12, 4 26 CFR 1.170A–1, –13, amended; charitable contributions, deductibility, substantiation, and disclosure (TD 8690) 5, 5 26 CFR 1.267(f)–1, 1.1502–11, –13, –19, –20, –32, –43, –76, –80, corrected; consolidated returns, consolidated and controlled groups (Notice 25) 16, 8 26 CFR 1.338(b)–2T(b)(2)(v), –2T(c)(4), added; 1.338–3, 1.338(b)–2T, –3T, 1.1060–1T, amended; intangibles under sections 1060 and 338 (TD 8711) 12, 35 26 CFR Part 1, 1.338–0, –4, amended; 1.338–4T, removed; 1.338(i)–1(a) and (b), revised; tar