INCOME TAX—Cont.

tribution to a new target, as a cross-chain reorganization (TD 9594) 29, 57 Non-real estate business in low-income communities (TD 9600)

47, 548 Overall foreign loss recapture on property dispositions (REG–134935–11) 29, 64 Property traded on an established market (TD 9599) 40, 417 Proposed Regulations:

26 CFR 1.42–10, –12, amended; utility allowances submetering (REG–136491–09) 35, 321 26 CFR 1.108–7, amended; 1.366–0, amended; 1.1366–2, –5, amended; 1.1367–1(h), amended; 1.1367–3, amended; basis of indebtedness of S corporations to their shareholders (REG–134042–07) 27, 5 26 CFR 1.172(h)–0 thru –5, added; 1.1502–21, amended; 1.1502–72, added; regulations regarding the application of section 172(h) including consolidated groups (REG–140668–07) 43, 501 26 CFR 1.988–5T, added; integrated transactions of qualifying debt (REG–138489–09) 38, 355 26 CFR 1.263A–0, –2, amended; allocation of costs under the simplified methods (REG–126670–12) 38, 347 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 31 CFR 10.1, .3, .22, .31, .35, .36, .37, .52, .81, .82, .91, revised; regulations governing practice before the Internal Revenue Service (REG–138367–06) 40, 426 Publications:

1120, Specifications for filing Forms 1097, 1098, 3921, 3922, 5498, 8935, and W-2G, electronically, 2012 revision (RP 30) 33, 165 ; correction (Ann 36) 46, 547 1179, General Rules and Specifications for Form 1096, 1098, 1099, 5498, and Certain Other Information Returns (RP 38) 48, 575 1187, Specifications for filing Form 1042–S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically, revised (RP 36) 39, 374 1239, Specifications for filing Forms 8027, Employer’s Annual Information Returns of Tip Income and Allocated Tips, Electronically (RP 37) 41, 449 4810, Specifications for filing Form 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 1.45D–0, –1, amended; non-real estate business in low-income communities (TD 9600) 47, 548 26 CFR 1.61–21, amended; 1.274–9, –10, added; deductions for entertainment use of business aircraft (TD 9597) 34, 258