INCOME TAX—Cont.

26 CFR 1.6109–2, amended; furnishing identifying number of tax return preparer (REG–134235–08) 16, 596 26 CFR 1.6654–2, amended; reduced 2009 estimated income tax payments for individuals with small business income (REG–117501–09) 11, 442 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 Publications:

1167, General Rules and Specifications for Substitute Forms and Schedules (RP 21) 13, 473 Qualified disasters:

Chile earthquake occurring in February 2010 (Notice 26) 14,

527 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 1.162–24, added; 301.9100–4T; amended; 602.101, amended; travel expenses of state legislators (TD 9481) 17, 605 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 24) 15, 587 ; (Ann 28) 17, 616 Section 305 distributions of stock (RP 12) 3, 302 Section 338 election, qualified foreign contract (Notice 1) 2, 251 Section 368 reorganizations, continuity of interest (Notice 25)

14, 527

April 26, 2010 vi 2010–17 I.R.B.