INCOME TAX—Continued

Regulations—Continued

26 CFR 1.170A–1, –13, amended; charitable contributions, deductibility, substantiation, and disclosure (TD 8690) 5, 5

26 CFR 1.367(a)–3, added; foreign corporations, transfer of domestic stock or securities by U.S. person (TD 8702) 8, 4

26 CFR 1.475(b)–1T, –2T, 1.475(c)– 1T, –2T, 1.475(d)–1T, 1.475(e)–1T, removed; 1.475–0, 1.475(a)–3, 1.475(b)–1, –2, –4, 1.475(c)–1, –2, 1.475(d)–1, 1.475(e)–1, added; securities dealers; mark-to-market accounting; equity interests in related parties and dealer-customer relationship (TD 8700) 7, 5

26 CFR 1.581–1, revised; 1.581–2, 1.761–1(a), revised; 301.6109–1, amended; 301.7701–1, –2, –3, revised; 301.7701–4, amended; domestic unincorporated business organizations classified as partnerships or associations (TD 8697) 2, 11

26 CFR 1.731–2, added; partnerships, distribution of marketable securities (TD 8707) 7, 17

26 CFR 1.952–1(e), (f), addee; 1.952– 2(c)(1), 1.954–1(d)(4)(iii), 1.954– 2(b)(3), 1.954–2(g)(2)(ii)(B)(1)(i), –(2), revised; 1.957–1, amended; 1.960–1(i), added; controlled foreign corporations, foreign bas company and foreign personal holding company income, definitions (TD 8704) 8, 12