INCOME TAX—Cont.

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 1.704–3, amended; contributed property (TD 9485) 26, 771 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 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 ; (Ann 35) 20, 685 ; (Ann 40) 22, 725 ; (Ann 42) 25, 768 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 Section 382 limitation, ownership changes, pre-change losses

(Notice 2) 2, 251 Section 385, auction rate preferred stock (Notice 3) 2, 253 Section 469, application to the section 45D new markets tax

credit (RR 16) 26, 769 Section 704(c) allocations (TD 9485) 26, 771 Section 1256(g)(7)(C) qualified board or exchange (RR 3) 3, 272 Securities lending transactions, substitute dividend payments,

withholding (Notice 46) 24, 757 Standard Industry Fare Level (SIFL) formula (RR 10) 13, 461 State legislators, section 162(h) election to deduct deemed living

expenses (TD 9481) 17, 605 Substitute forms and schedules, general rules and specifications

(RP 21) 13, 473

June 28, 2010 ix 2010–26 I.R.B.