INCOME TAX

Action on Decision (AOD):

Media Space v. Commissioner 32 Wilson v. Commissioner 32 Advance payments, taxable year of inclusion (RP 29) 33, 141 Application of market reforms to certain healthcare arrangements

and guidance on EAPs and section 125(f)(3) (Notice 54) 40, 287 Application of section 108(i) to partnerships and S corporations

(TD 9623) 30, 73 Average area purchase price safe-harbor guidance for 2013 (RP

28. 27, 28 Capitalization of amounts paid to acquire, produce, or improve

tangible property (TD 9636) 43, 331 Certain transfers of property to Regulated Investment Companies

(RICs) and Real Estate Investment Trusts (REITs) (TD 9626) 34, 149 Credit for employee health insurance expenses of small employ ers (REG–113792–13) 38, 211 Croatian per se entity (Notice 44) 29, 62 Debt that is a position in personal property that is part of a

straddle (TD 9635) 40, 273 Debt that is a position in personal property that is part of a

straddle (REG–111753–12) 40, 302 Deduction for section 179 expense, qualified real property (No tice 59) 40, 297 Deferred discharge of indebtedness income of corporations (TD

9622. 30, 64 Deferred original issue discount deductions (TD 9622) 30, 64 Determining the amount of taxes paid for purposes of the foreign

tax credit (TD 9634) 40, 272 Disallowance of deductions, exception for reimbursed expenses

(TD 9625) 34, 147 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 36) 33, 142 Disclosure of return information (TD 9628) 36, 169