INCOME TAX—Cont.

26 CFR 1.42–1, added; 1.42–1T, amended; low-income housing credit allocation certification, electronic filing (TD 9112) 9, 523 26 CFR 1.42–6, –8, –12, –14, amended; section 42 carryover and stacking rule amendments (TD 9110) 8, 504 26 CFR 1.45D–1T, amended; new markets tax credit (TD 9116) 14, 674 26 CFR 1.108–7T, redesignated as 1.108–7 and amended; 1.1017–1, amended; 1.1017–1T(b)(4), removed; reduction of tax attributes due to discharge of indebtedness (TD 9127) 24, 1042 26 CFR 1.167(a)–3, amended; 1.263(a)–0, –4, –5, added; 1.446–5, added; 602.101, amended; guidance regarding deduction and capitalization of expenditures (TD 9107) 7, 447 26 CFR 1.167(e)–1, amended; 1.167(e)–1T, added; 1.446–1, amended; 1.446–1T, added; 1.1016–3, amended; 1.1016–3T, added; changes in computing depreciation (TD 9105) 6, 419 26 CFR 1.168(a)–1T, added; 1.168(b)–1T, added; 1.168(d)–1, –1T, amended; 1.168(i)–0, –1, amended; 1.168(i)–0T, –1T, –5T, –6T, added; 1.168(k)–1T, amended; depreciation of MACRS property that is acquired in a like-kind exchange or as a result of an involuntary conversion (TD 9115) 14, 680 26 CFR 1.170A–11, amended; 1.170A–11T, added; 1.556–2, amended; 1.556–2T, added; 1.565–1, amended; 1.565–1T, added; 1.936–7, amended; 1.936–7T, added; 1.1017–1, –1T, amended; 1.1368–1, amended; 1.1368–1T, added; 1.1377–1, amended; 1.1377–1T, added; 1.1502–21, –21T, –75, amended; 1.1502–75T, added; 1.1503–2, amended; 1.1503–2T, added; 1.6038B–1, –1T, amended; 301.7701–3, amended; 301.7701–3T, added; 602.101, amended; guidance necessary to facilitate business electronic filing (TD 9100) 3, 297