INCOME TAX—Continued

Regulations—Continued

26 CFR 1.367(a)–3T, amended; certain transfers of domestic stock or securities by U.S. persons to foreign corporations (TD 8638) 5, 5 26 CFR 1.385–2(d), removed; 1.358– 6, 1.1032–2, 1.1502–30, added; controlling corporation’s basis adjustment (TD 8648) 10, 23 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 1.861–9T, amended; 1.822– 0, added; 1.882–5, revised; interest expense deduction of foreign corporations (TD 8658) 14, 13 26 CFR 1.864–4, 1.871–12, 1.884– 0(b), amended; 1.884–1(d)(4), 1.884–2T(a)(5), 1.884–4(b)(1) and (2), revised; 1.884–1(i)(4), 1.884– 2T(a)(6), 1.884–4(e)(1) and (2), added; effectively connected income and branch profits tax (TD 8657) 14, 4

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