INCOME TAX

T.D. 8864, page 614. Final and temporary regulations under section 274 of the Code relate to the substantiation of certain business expenses.

T.D. 8865, page 589. Final regulations under sections 167(f) and 197 of the Code provide guidance concerning the amortization of goodwill and certain other intangible property.

T.D. 8867, page 620. Final regulations under section 1296 of the Code relate to the new mark-to-market election for stock of a passive foreign investment company (PFIC) and define the term “marketable stock.”