INCOME TAX—Cont.

26 CFR 301.7216–2, amended; amendments to section 7216 regulations-disclosure or use of information by preparers of returns (REG–131028–09) 4, 332 Publication:

1167, General Rules and Specifications for Substitute Forms and Schedules (RP 21) 13, 473 Qualified disaster, Haiti earthquake occurring in January 2010

(Notice 16) 6, 396 Reduced 2009 estimated income tax payments for indi viduals with small business income (TD 9480) 11, 439 ; (REG–117501–09) 11, 442 Regulations:

26 CFR 1.304–4, added; 1.304–4T, revised; use of controlled corporations to avoid the application of section 304 (TD 9477) 6, 385 26 CFR 1.358–2, amended; 1.368–2, amended; 1.368–2T, removed; 1.1502–13, amended; corporate reorganizations, distribution under sections 368(a)(1)(D) and 354(b)(1)(B) (TD 9475) 4, 304 26 CFR 1.924(a), amended; 1.1502–43, amended; 1.1502–43T, removed; 1.1502–47, amended; 1.1502–47T, removed; 1.561–0 thru –3, added;1.1561–0T thru –3T, removed; apportionment of tax items among the members of a controlled groups of corporation (TD 9476) 5, 336 26 CFR 1.1502–13T, 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; correction to TD 9458 (Ann 7) 6, 403 26 CFR 1.6654–2, amended; 1.6654–2T, added; reduced 2009 estimated income tax payments for individuals with small business income (TD 9480) 11, 439 26 CFR 1.9300–1, added; 1.9300–1T, removed; reduction in taxable income for housing Hurricane Katrina displaced individuals (TD 9474) 4, 322 26 CFR 301.7216–0, –2, amended; 301.7216–0T, –2T, added; amendments to section 7216 regulations-disclosure or use of information by preparers of returns (TD 9478) 4, 315 Requirements, trustee of a blind trust (RP 11) 2, 269 Revocations, exempt organizations (Ann 1) 4, 333 ; (Ann 4) 5,

384 ; correction (Ann 10) 7, 410 ; (Ann 13) 8, 426 ; (Ann 15) 10, 438 ; (Ann 14) 11, 449 Section 305 distributions of stock (RP 12) 3, 302 Section 338 election, qualified foreign contract (Notice 1) 2, 251 Section 382 limitation, ownership changes, pre-change losses

(Notice 2) 2, 251 Section 385, auction rate preferred stock (Notice 3) 2, 253 Section 1256(g)(7)(C) qualified board or exchange (RR 3) 3, 272 Standard Industry Fare Level (SIFL) formula (RR 10) 13, 461 Substitute forms and schedules, general rules and specifications

(RP 21) 13, 473 Technical Advice Memoranda (TAMs) (RP 2) 1, 90 Tax conventions:

U.S.-Canada Tax Convention, Article XIII(7) election (RP

19. 13, 469