INCOME TAX—Cont.

26 CFR 1.988–5, added; integrated transactions of qualifying debt (TD 9598) 38, 343 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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