INCOME TAX—Continued

Regulations—Continued

(6), added; 1.1275–5(c)(1), (5), revised; 1.1275–6, added; debt instruments with original issue discount, contingent payments, anti-abuse rule (TD 8674) 28, 7 26 CFR 1.166–3T, 1.1001–4T, added; bad debts modifications and dealer assignments of notional principal contracts (TD 8676) 30, 4 26 CFR 1.367(e)–0; 1.367(e)–1, removed; 1.367(e)–0T, –1T, added; section 355 distributions of stock and securities by domestic corporations to foreign persons (TD 8682) 37, 4 26 CFR 1.382–5T, –8T, –2T(f)(1)(i)— (iii) and intermediary sections, added; 1.382–2, –2T, removed; consolidated groups, short taxable years for controlled groups (TD 8679) 31, 4 26 CFR 1.1254–2(d)(1)(ii), –3(b)(1)(i) and (ii), –3(d)(1)(i) and (ii), revised; 1.1254–4, –6, amended; treatment of gain from disposition of interest in certain natural resource recapture property by S corps and their shareholders (TD 8684) 44, 4 26 CFR 1.1394–0, –1, added; enterprize zone facility bonds (TD 8673) 27, 4 26 CFR 1.1502–0, –1, –2, –11, –21A, –22A, –23A, –41A, revised; 1.1502–15, –21, redesignated, 1.1502–21T, –23T, –79A, added; 1.1502–79, amended; consolidated returns, limitations on the use of certain losses and deductions (TD 8677) 30, 7 26 CFR 1.1502–90T through –99T and intermediary sections, added; consolidated groups, net operating loss carryforwards and built-in losses and credits following ownership change, limitations (TD 8678) 31, 11 26 CFR 1.6045–1(q), –2, amended; 1.6045–1T, –2T, 301.6011–2T, added; magnetic media filing requirements for information returns (TD 8683) 44, 9 26 CFR 301.6355–1, amended; sale of seized property (GL–7–96) 33, 13 26 CFR 301.7503–1, amended; time for performance of acts where last day falls on Saturday, Sunday, or legal holiday (TD 8681) 37, 17

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