INCOME TAX—Cont.

Obligations of state and local governments solid waste disposal

facilities (Ann 76) 43, 558 Partnerships:

Public-private investment partnerships (RP 42) 40, 471 Section 704(c) layers relating to partnership mergers, divi sions, and tiered partnerships, request for comments (Notice 70) 34, 255 Wind energy partnerships (Ann 69) 40, 475 Payments made in settlement of payment card and third party

network transactions (REG–139255–08) 49, 747 Per diem allowances, 2009-2010 (RP 47) 42, 523 Performance of actuarial services under the employee retirement

income security act of 1974 (REG–159704–03) 46, 632 Period of limitations on assessment for listed transactions not

disclosed under section 6011 (REG–160871–04) 47, 657 Period of limitations on assessment when a case is brought with

respect to a designated or related summons (TD 9455) 33, 239 Private foundations, organizations now classified as (Ann 58) 29,

158 ; (Ann 76) 45, 627 ; (Ann 88) 52, 1008 Proposed Regulation:

26 CFR 1.103–8, amended; 1.142(a)(6)–1, added; 17.1, removed; obligations of state and local governments solid waste disposal facilities (Ann 76) 43, 558 26 CFR 1.104–1, revised; damages received on account of personal physical injuries or physical sickness (REG–127270–06) 42, 533 26 CFR 1.280C–4, revised; election of reduced research credit (REG–130200–08) 31, 174 26 CFR 1.1502–13, amended; modification to consolidated return regulation permitting an election to treat a liquidation of a target, followed by a recontribution to a new target, as a cross-chain reorganization (REG–139068–08) 43, 557 26 CFR 1.1563–1, amended; clarification of controlled group qualification rules (REG–135005–07) 47, 681 26 CFR 1.6041–1, amended; 1.6050W–1, added; 31.3406–0, amended; 31.3406(a)–2, amended; 31.3406(b)(3)–5, added; 31.3406(d)–1, amended; 31.6051–4, amended; 301.6721–1(g), amended; 301.6722–1, amended; information reporting for payments made in settlement of payment card and third party network transactions (REG–139255–08) 49, 747 26 CFR 1.7874–1, amended; 1.7874–2, added; guidance under section 7874 regarding surrogate foreign corporations (REG–112994–06) 28, 144 26 CFR 26.6011–4, added; 301.6111–3, amended; 301.6112–1, amended; generation-skipping transfers (GST) section 6011 regulations and amendments to the section 6112 regulations (REG–136563–07) 41, 497 26 CFR 301.6229(c)(2)–1, added; 301.6501(e)–1, added; definition of omission from gross income (REG–108045–08) 43, 556 26 CFR 301.6501(c)–1, amended; period of limitations on assessment for listed transactions not disclosed under section 6011 (REG–160871–04) 47, 657