INCOME TAX—Cont.

Mixed straddles; straddle-by-straddle identification under section

1092(b)(2)(A)(i)(I) (TD 9627) 35, 156 ; Correction (Ann 44) 47, 545 Mixed straddles; straddle-by-straddle identification under section

1092(b)(2)(A)(i)(I) (REG–112815–12) 35, 162 ; Correction (Ann 45) 47, 546 Noncompensatory partnership options; correcting TD 9612 (Ann

35. 27, 46 Nuclear energy, tax credits (Notice 68) 46, 501 Per capita payments from proceeds of settlements of Indian tribal

trust cases (Notice 55) 38, 207 Premium tax credit (REG–140789–12) 32, 136 Premium tax credit, minimum essential coverage (Notice 41) 29, 60 Proposed Regulations:

26 CFR 1.36B–0 amended (premium tax credit) (REG– 140789–12) 32, 136 26 CFR 1.36B–5 amended (premium tax credit) (REG– 140789–12) 32, 136 26 CFR 1.45R–1 through 1.45R–5 added (tax credit for employee health insurance expenses of small employers) (REG–113792–13) 38, 211 26 CFR 1.148–0 revised; 1.148–1 revised; 1.148–2 revised; 1.148–4 revised; 1.148–5 revised; 1.148–6 revised; 1.148–10 revised; 1.148–11 revised; 1.148–15 revised; 1.150–1 revised (arbitrage restrictions on tax-exempt bonds) (REG–148659–07) 45, 473 26 CFR 1.148–0 revised; 1.148–3 revised; 1.148–11 revised (arbitrage rebate overpayment) (REG–148812–11) 45, 484 26 CFR 1.168(i)–0; 1.168(i)–1, 1.168(i)–7 amended (dispositions of property subject to depreciation under section 168) (REG–110732–13) 43, 404 26 CFR 1.332–6 amended; 1.332–7 amended; 1.334–1 amended; 1.337–1 added; 1.351–3 amended; 1.358–6 amended; 1.362–3 added; 1.362–4 amended; 1.368–3 amended (limitations on the importation of net built-in losses (REG–161948–05) 44, 449 26 CFR 1.851–5 amended (Regulated Investment Company controlled group regulation examples) (REG–114122–12) 35, 163 26 CFR 1.1092–1 revised (debt that is a position in personal property that is part of a straddle) (REG–111753–12) 40, 302 26 CFR 1.1092(b)–6 added (mixed straddles; straddle-bystraddle identification under section 1092(b)(2)(A)(i)(I)) (REG–112815–12) 35, 162 26 CFR 1.6015–5 amended (relief from joint and several liability) (REG–132251–11) 37, 191 26 CFR 300.1 amended; 26 CFR 300.2 amended; 26 CFR 300.3 amended (installment agreements and offer in compromise user fees) (REG–144990–12) 39, 264 Qualified exempt facility bonds (Notice 47) 31, 120 Qualified exempt facility bonds (Notice 63) 44, 436 Qualified residential rental projects (Notice 47) 31, 120 Qualified residential rental projects (Notice 63) 44, 436 Qualifying advanced coal project program, section 48A (Ann 43)

46, 524 Regulated Investment Company controlled group regulation ex amples (REG-114122–12) 35, 163