INCOME TAX—Cont.

tion of section 172(h) including consolidated groups (REG–140668–07) 43, 501 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 1.988–5T, 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:

1220, 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 ; correction (Ann 48) 51, 729 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 1516, Specifications for Filing form 8596, Information Return for Federal Contracts, Electronically (RP 49) 50, 681 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), and Schedule R (Form 941) (RP 46) 50, 673 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 26 CFR 1.871–16T, amended; dividend equivalents from sources within the United States; correction (Ann 35) 38, 356 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 1.988–5, amended; integrated transactions of qualifying debt (TD 9598) 38, 343