INCOME TAX—Cont.

26 CFR 1.408–7, amended; 1.1012–1, amended; 1.6039–2, amended; 1.6042–4, amended; 1.6044–5, amended; 1.6045–1 thru –5, amended; 1.6045A–1, added; 1.6045B–1, added; 1.6049–6, amended; 31.3406(b)(3)–2, amended; 31.6051–4, amended; 301.6721–1, amended; 301.6722–1, amended; basis reporting by securities brokers and basis determination for stock (REG–101896–09) 5, 347 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 1.6011–4, revised; correction to TD 9350 (Ann 39) 22, 724 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