INCOME TAX

T.D. 9449, page 1044. REG–107271–08, page 1051. Temporary and proposed regulations under section 163 of the Code provide guidance on how to determine the amount of prepaid mortgage insurance premiums that a taxpayer may deduct each taxable year under section 163(h)(4)(F). The regulations also provide guidance on the information reporting requirements for premiums, including prepaid premiums, for mortgage insurance.

Rev. Proc. 2009–29, page 1050. 2010 inflation adjusted amounts for Health Savings Ac- counts (HSAs). This procedure provides the 2010 inflation adjusted amounts for (HSAs) under section 223 of the Code.