INCOME TAX—Cont.

26 CFR 1.274–2, amended; 1.274–8, revised; reimbursed entertainment expenses (REG-101812–07) 34, 311 26 CFR 1.904–4, amended; 1.904(g)–3, amended; overall foreign loss recapture on property dispositions (REG–134935–11) 29, 64 26 CFR 1.7874–3, added; substantial business activities (REG–107889–12) 28, 53 Publications:

1120, Specifications for filing Forms 1097, 1098, 3921, 3922, 5498, 8935, and W-2G, electronically, 2012 revision (RP 30) 33, 165 4810, Specificatiions for filing Forms 8955–SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, Electronically (RP 34) 34, 280 Qualifying income under section 7704(d) (RP 28) 27, 4 Regulations:

26 CFR 1.61–21, amended; 1.274–9, –10, added; deductions for entertainment use of business aircraft (TD 9597) 34, 258 26 CFR 1.904–0, –1, –2, –7, –8, amended; 1.904(f)–0T, –1T, –2T, –7T, –8T, removed; 1.904(g)–0, –1, –2, –3, amended; 1.904(g)–0T, –1T, –2T, –3T, removed; 1.502–9, amended, 1.1502–9T, removed; treatment of overall foreign and domestic losses (TD 9595) 30, 71 26 CFR 1.1502–13, amended; 1.1502–13T, removed; 602.101, 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 (TD 9594) 29, 57 26 CFR 1.7874–1, amended; 1.7874–1T, removed; 1.7874–2, added; surrogate foreign corporations (TD 9591) 28, 32 26 CFR 1.7874–3T, added; substantial business activities (TD 9592) 28, 41 Reimbursed entertainment expenses (REG-101812–07) 34, 311 Revisions to Rev. Proc. 98–32 (RP 33) 34, 272 Revocations, exempt organizations (Ann 32) 35, 325 Section 43 inflation adjustment, 2012 (Notice 49) 31, 119 Substantial business activities (TD 9592) 28, 41 ; (REG–107889–12) 28, 53 Surrogate foreign corporations (TD 9591) 28, 32 Tax Conventions:

U.S.-Belgium agreement regarding taxes imposed by Bel gium municipalities (Ann 30) 34, 314 U.S.-Canada agreement regarding OECD report on the attri bution of profits to permanent establishments (Ann 31) 34, 315 U.S.-Netherlands agreement of limited funds for mutual ac count (LFMA) (Ann 26) 27, 8 Third party payer issues and reporting agents, revisions to Rev.

Proc. 2007–38 (RP 32) 34, 267 Treatment of income from certain government bonds for pur poses of the passive foreign investment company (PFIC) rules (Notice 45) 29, 59 Treatment of overall foreign and domestic losses (TD 9595) 30,

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2012–35 I.R.B. v August 27, 2012