INCOME TAX—Cont.

26 CFR 1.1502–31, amended; stock basis after a group structure change (REG–130262–03) 37, 553 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 26 CFR 301.6103(k)(6)–1T, added; disclosure of return information by certain officers and employees for investigative purposes (REG–140808–02) 38, 582 26 CFR 301.6503(j)–1, added; suspension of running of period of limitations during a proceeding to enforce or to quash a designated or related summons (REG–208199–91) 40, 756 26 CFR 301.6724–1, amended; waiver of information reporting penalties (REG–141669–02) 34, 408 26 CFR 301.9000–1, revised; 301.9000–2 through –7, added; testimony or production of records in a court or other proceeding (REG–140930–02) 38, 583 Publications:

1167, substitute forms, general requirements (RP 73) 39, 647 1220, Specifications for Filing 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 subchapter S election for testa mentary trusts (TD 9078) 39, 630 Qualified tertiary injectant expenses and

enhanced oil recovery credit (RR 82) 30, 125 Real estate investment trusts (REITs):

Loans from (RP 65) 32, 336 Taxable REIT subsidiaries (TRSs) and

independent contractors, rents (RR 86) 32, 290 Taxable subsidiaries (TSRs) (RP 66)

33, 364 Reduction of tax attributes due to dis charge of indebtedness (TD 9080) 40, 696 ; (REG-113112–03) 40, 760 Regulated investment company (RIC), re funded bonds (RR 84) 32, 289