INCOME TAX—Cont.

Deduction for compensatory stock op tion-related transactions following certain corporate transactions (RR 98) 34, 378 Determination of stock basis in a group

structure change (REG–130262–03) 37, 553 Option valuation for purposes of golden parachute payments (RP 68) 34, 398 Readily tradable on an established

securities market in the United States for purposes of section 1(h)(11)C)(ii), definition (Notice 71) 43, 922 Statutory options (REG–122917–02)

27, 15 Transfers of compensatory stock options (TD 9067) 32, 287 ; (REG–116914–03) 32, 338

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 Regulations:

26 CFR 1.62–2, amended; 1.274–5, –5T, amended; substantiation of incidental expenses (TD 9064) 36, 508 26 CFR 1.66–1 through –5, added; 602.101, amended; treatment of community income for certain individuals not filing joint returns (TD 9074) 39, 601 26 CFR 1.83–7, amended; 1.83–7T, added; transfers of compensatory options (TD 9067) 32, 287 26 CFR 1.108–7T, added; 1.1017–1, amended; 1.1017–1T, added; reduction of tax attributes due to discharge of indebtedness (TD 9080) 40, 696 26 CFR 1.141–0, –5, –15, amended; 1.148–0, –1, –11, amended; arbitrage and private activity restrictions applicable to tax-exempt bonds issued by state and local governments; investment-type property (prepayment); private loan (prepayment) (TD 9085) 41, 775 26 CFR 1.170A–6, amended; definition of guaranteed annuity and lead unitrust interests (TD 9068) 37, 538 26 CFR 1.280F–6T, amended; depreciation of vans and light trucks (TD 9069) 37, 525 26 CFR 1.280G–1, added; 602.101, amended; golden parachute payments (TD 9083) 40, 700 26 CFR 1.338–3, amended; 1.338(h)(10)(1), amended;