INCOME TAX—Continued

Regulations—Continued

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 26 CFR 1.952–3, 1.957–1, corrected; definition of a controlled foreign corporation, foreign base company income, and foreign personal holding company income of a controlled foreign corporation (Notice 33) 22, 8 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 26 CFR 1.1445–1, 1.1445–8(c)(2)(i), revised; 1.1445–5, amended; withholding of tax on dispositions of U.S. real property interests by foreign persons (TD 8647) 9, 7 26 CFR 1.1502–13, revised; 1.267(f)–1(k), amended; 1.1502– 13(f)(6), added; 1.1502–13(g)(2)(i)(B), amended; consolidated groups intercompany transactions and related rules (TD 8660) 17, 4 26 CFR 1.6042–4, 1.6044–5, revised; 1.6049–6, 301.6109–1, amended; 1.6050N–1, added Backup withholding, statement mailing requirements and due diligence (TD 8637) 4, 29 26 CFR 1.6049–4, –5, –6, amended; 1.6049–8, added; information reporting and backup withholding (TD 8664) 20, 7 26 CFR 1.6050I–0T, –2T, removed; 1.6050I–0, –2, added; cash reporting by court clerks (TD 8652) 11, 11

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