INCOME TAX—Cont.

Postponement of deadline for section 165(i) election for Hurri cane Sandy losses (Notice 21) 15, 903 Premium tax credit (REG-125398–12) 23, 1199 Proportional method for accruing original issue discount on pools

of credit card receivables (RP 26) 22, 1160 Proposal to eliminate the Index System (Ann 22) 17, 981 Proposed regulations:

26 CFR 1.162–31, added (REG-106796–12) 22, 1164 26 CFR 1.171–2, amended; bond premiums carryforwards (REG–140437–12) 12, 676 26 CFR 1.367(a)-3T revised; 1.367(a)-6T revised; 1.1248(f)-3T added; 1.6038B-1T revised (REG132702–10) 19, 1042 26 CFR 1.501(r)-0, amended; 1.501(r)-1 amended; 1.501(r)-2 added; 1.501(r)-3 added; 1.501(r)-7 amended; 1.6012–2, amended; 1.6012–3, amended; 1.6033–2, amended; 53.4959–1, added; community health needs assessments for charitable hospitals (REG-106499–12) 21, 1111 26 CFR 1.761–3, amended; 1.1234–3, amended; treatment of grantor of an option on a partnership interest (REG–106918–08) 13, 714 26 CFR 1.833–1, added; medical loss ratio for section 833 organizations (REG–126633–12) 24, 1245 26 CFR 1.5000A–0 thru –5, added; shared responsibility payment for not maintaining minimum essential coverage (REG–148500–12) 13, 716 26 CFR 1.6042–4, amended; 1.6043–4, amended; 1.6044–5, amended; 1.6045–2 thru 5, amended; 1.6049–6, amended; 1.6050A–1, amended; 1.6050E–1, amended; 1.6050N–1, amended; 1.6050P–1, amended; 1.6050S–1, –3, amended; 301.6109–4, added; truncated taxpayer identification numbers (REG–148873–09) 7, 494 26 CFR 301.7623–1, revised; 301.7623–2 thru –4, added; 301.6103(h)(4)–1, added; awards for information relating to detecting underpayments of tax or violations of the Internal Revenue laws (REG–141066–09) 3, 289 26 CFR 54.9815-2713 amended; 54.9801-2 amended; 16 CFR 54.9815-2713A added; coverage of certain preventive services under the ACA (REG-120391–10) 18, 1005 26 CFR 54.9815–2705, added; 26 CFR 54.9801–1 as amended; 26 CFR 54.9802–1 as amended; 26 CFR 54.9801–3 as amended; 26 CFR 54.9801–4 as amended; 26 CFR 54.9801–5 as amended; 26 CFR 54.9801–6 as amended; 26 CRF 54.9802–1 as amended; 26 CFR 54.9815–2719T as amended; 26 CFR 54.9831–1 as amended (REG-122706–12) 19, 1043 Public comment invited on recommendations for 2013-2014

Guidance Priority List (Notice 22) 15, 904 Publications:

1141, General Rules and Specifications for Form W-2 and W-3 (RP 18) 8, 503 1167, General Rules and Specifications for Forms and Schedules (RP 17) 11, 612 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, correction (Ann 3) 2, 271