INCOME TAX—Cont.

termining tax book value of assets (TD 9120) 19, 881 26 CFR 1.1291–0, –1, amended; 1.1295–0, –1, amended; 1.1296–1, added; 1.1296(e)–1 redesignated as 1.1296–2 and revised; 1.6031(a)–1, amended; electing mark to market for marketable stock (TD 9123) 20, 907 26 CFR 1.1502–13, revised; 1.1502–13T, added; 1.1502–28T, amended; application of section 108 to members of a consolidated group (TD 9117) 15, 721 26 CFR 1.1502–31, amended; stock basis after a group structure change (TD 9122) 19, 886 26 CFR 1.1502–35T, amended; suspension of losses on certain stock dispositions (TD 9048); correction (Ann 10) 7, 501 26 CFR 1.6011–4, amended; 301.6112–1, amended; confidential transactions (TD 9108) 6, 429 26 CFR 1.6038A–2, amended; 1.6038–2T, added; electronic filing of duplicate Forms 5472 (TD 9113) 9, 524 26 CFR 1.6041–2(a)(5), added; 1.6041–2T, removed; 1.6050S–2, –4, added; 1.6050S–2T, –4T, removed; 31.6051–1(j), added; 31.6051–1T, removed; 301.6724–1T, removed; 602.101(b), amended; electronic payee statements (TD 9114) 11, 589 26 CFR 1.6043–4T, revised; 1.6045–3T, revised; information reporting relating to taxable stock transactions (TD 9101) 5, 376 26 CFR 1.6045–2, amended; information statements for certain substitute payments (TD 9103) 3, 306 26 CFR 1.6107–2, added; 1.6107–2T, removed; 1.6695–1, amended; 1.6695–1T, removed; tax return preparers, electronic filing (TD 9119) 17, 825 26 CFR 1.6662–0, –2, –3, –4, amended; 1.6664–0, –1, –4, amended; establishing defenses to the imposition of the accuracy-related penalty (TD 9109) 8, 519 26 CFR 301.6103(1)–1, added; 301.6103(m)–1, added; definition