INCOME TAX—Continued

Regulations—Continued

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