INCOME TAX

Arbitrage treatment of certain perpetual funds (Notice 5) 2, 256 Bonds:

Reissuance of tax-exempt bonds (Notice 7) 3, 296 Midwestern Disaster Area Bonds, Hurricane Ike Bonds, Gulf

Opportunity Zone Bonds (Notice 10) 3, 299 Consumer Price Index (CPI) adjustments, certain loans under

section 1274A for 2010 (RR 2) 3, 272 Corporate reorganizations, distribution under sections 368(a)(1)(D) and 354(b)(1)(B) (TD 9475) 4, 304 Disclosure of activity grouping under Code section 469 (RP 13)

4, 329 Disclosure or use of information by return preparers:

Amendments to section 7216 regulations (TD 9478) 4, 315 ;

(REG–131028–09) 4, 332 In communicating with taxpayers (RR 4) 4, 309 In connection with professional liability insurance (RR 5) 4,

312 Electronic filing, waiver request procedures (Notice 13) 4, 327 Employer-provided vehicles, cents-per-mile rule, maximum ve hicle values for 2010 (RP 10) 3, 301 Extension of timeframe for disclosures to persons designated in a

written request or consent pursuant to section 6103(c) (Notice 8) 3, 297 Information reporting, deadline to furnish payee statements

(Notice 9) 3, 298

January 25, 2010 iv 2010–4 I.R.B.