INCOME TAX—Continued

Regulations—Continued

26 CFR 1.401–12(n) redesignated 1.408–2(e); 1.401–12T, removed; 1.401(f)–1, 1.408–2, amended; nonbank trustee net worth requirements (TD 8635) 3, 5 26 CFR 1.411(d)–6T, added; notice of significant reduction in the rate of future benefit accrual (TD 8631) 3, 7 26 CFR 1.469–0, 1.469–4, 1.469–11, amended; 1.469–9, revised; rules for certain rental real estate activities (TD 8645) 8, 4 26 CFR 1.482–0, 301.7701–3, amended; 1.482–7, added; 1.482– 7T, removed; section 482 cost sharing arrangements (TD 8632) 4, 6 26 CFR 1.508–1, 1.6033–2 amended; exempt organization not required to file annual returns, integrated auxiliaries of churches (TD 8640) 2, 10 26 CFR 1.597–1—1.597–7, added; 301.7507–1, 301.7507–9, amended; treatment of acquisition of certain financial institutions (TD 8641) 6, 4 26 CFR 1.671–4, revised; 1.6012–3, 301.6109–1, amended; grantor trust reporting requirements (TD 8633) 4, 20 26 CFR 1.704–4, 1.737–1 through 1.737–5, added; recognition of gain or loss by contributing partner on distribution of contributed property or other property (TD 8642) 7, 4 26 CFR 1.861–8, amended; 1.861–17, added; allocation and apportionment of research and experimental expenditures (TD 8646) 8, 10 26 CFR 1.1258–1, added; conversion transactions (TD 8649) 9, 5 26 CFR 1.1301–1, 1.32–1, 1.103–12, 1.110–1, 1.114–1, 1.115–1, 1.116– 1, –2, 1.367(a)–7T, 1.383–1A, through –8 and intermediate sections, 1.820–1, –2, –3, 1.824–1, –2, –3, removed; 1.907–0, amended; 1.907(e)(1), 1.907(a)– 0A, –1A, 1.907(b)–1A, –2A, 1.907(c)–1A, –2A, –3A, 1.907(d)– 1A, 1.907(e)–1A, 1.907(f)–1A, 1.995–7, 1301–0 through –3 and intermediate sections, 1.1303–1, 1.1304–1 through –6 and intermediate sections, removed; regulations declared obsolete (TD 8655) 12, 9

49