INCOME TAX—Cont.

Proposed Regulations:

26 CFR 1.358–7, added; 1.704–1, –2, amended; 1.705–1, amended; 1.752–0, amended; 1.752–1, –5, amended; 1.752–6, –7, added; assumption of partner liabilities (REG– 106736–00) 28, 60 26 CFR 1.421–1 through –7, removed; 1.421–7 redesignated as 1.421–1 and amended; 1.421–8 redesignated as 1.421–2 and amended; 1.422–1, –2, –4, –5, added; 1.422–4, removed; 1.422–5 redesignated as 1.422–3; 1.423–1, –2, amended; 1.425–1 redesignated as 1.424–1 and amended; 1.6039–1, removed; 1.6039–2 redesignated as 1.6039–1 and revised; statutory options (REG–122917–02) 27, 15 26 CFR 1.6081–1, amended; 1.6081–8, –9, added; 31.6081(a)–1, revised; automatic extension of time to file certain information returns and exempt organization returns (REG–107618–02) 27, 13 Publications, 1220, Specifications for Fil ing Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically (RP 52) 30, 134 Qualified census tracts, issuers of qual ified mortgage bonds and mortgage credit certificates; correction (RP 49) 29, 89 Qualified tertiary injectant expenses and

enhanced oil recovery credit (RR 82) 30, 125 Regulations:

26 CFR 1.752–6T, added; assumption of partner liabilities (TD 9062) 28, 46 26 CFR 1.6081–1T, removed; 1.6081– 8T, –9T, added; 31.6011(a)–5, amended; 31.6051–1(d)(2)(i)(c), amended; 31.6051–2(c), amended; 31.6081(a)–1, amended; 31.6081 (a)–1T, added; 602.101, amended; automatic extension of time to file certain information returns and exempt organization returns (TD 9061) 27, 5 Revocations, exempt organizations (Ann

48. 28, 73 Statute of limitations on assessment as af fected by bankruptcy (RR 80) 29, 83