INCOME TAX—Cont.

Capitalization of amounts paid to acquire,

create, or enhance intangible assets (REG–125638–01) 5, 373 Census Bureau, disclosure of tax informa tion (TD 9037) 9, 535 Charitable contributions; patents (RR 28)

11, 594 Combat zone personnel, tax relief (Notice

21. 17, 817 Consolidated income tax return, common

parent as agent for consolidated group, substitute agent, tentative carryback adjustments (Ann 8) 6, 451 Constructive sales:

Short sales, transition rule (RR 31) 13,

643 Treatment for appreciated financial

positions (RR 1) 3, 291 Contacts with third parties for determina tion or collection of taxes (TD 9028) 6, 415 Contingent liability transaction cases, list

of arbitrators (Ann 3) 4, 361 Corporations:

Acquisitions:

Auto dealer expansion (RR 18) 7,

467 Employee leasing (Notice 22) 18,

851 Retail shoe store expansion (RR 38)

17, 811 Transfer to controlled corporation,

successive transfers of property and stock (RR 51) 21, 938 Foreign tax credit limitation, dividends

from a noncontrolled section 902 corporation (Notice 5) 3, 294 S corporation, employee stock owner ship plan (ESOP):

Basis (RR 27) 11, 597 IRA rollovers and S corporation

election (RP 23) 11, 599 Statutory mergers and consolidations

(TD 9038) 9, 524 ; (REG–126485– 01) 9, 542 ; correction (Ann 25) 17, 846 Transactions involving deemed sale of

corporate assets under section 338, new Form 8883 (Ann 2) 3, 301 Cost-share payments, Agricultural Man agement Assistance Program (AMA) (RR 15) 4, 302 Costa Rican withholding taxes, noncredit ability (RR 8) 3, 290