INCOME TAX—Continued

Regulations:

26 CFR 1.141–1, revised; 1.143–1, redesignated; 1.144–3, removed; 1.141–0, –2 through –16, 1.142–0, –3, 1.144–0, 1.145–0, –1, –2, 1.147–0, –1, –2, 1.150–4, added; 1.142–1, –2, 1.144–1, –2, revised; 1.148–6, 1.150–1, amended; private activity bonds definition (TD 8712) 12, 4 26 CFR 1.170A–1, –13, amended; charitable contributions, deductibility, substantiation, and disclosure (TD 8690) 5, 5 26 CFR 1.338(b)–2T(b)(2)(v), –2T(c)(4), added; 1.338–3, 1.338(b)–2T, –3T, 1.1060–1T, amended; intangibles under sections 1060 and 338 (TD 8711) 12, 35 26 CFR Part 1, 1.338–0, –4, amended; 1.338–4T, removed; 1.338(i)–1(a) and (b), revised; target affiliates that are controlled foreign corporations (TD 8710) 13, 4 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 1.902–0, –1, –2, added; foreign taxes deemed paid by domestic corporate shareholder; computation (TD 8708) 10, 14 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

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26 CFR 1.1271–0, 1.1275–4, amended; 1.1275–7T, 1.1286–2T, added; inflation-indexed debt instrument (TD 8709) 9, 5 26 CFR 1.1291–0, –9, –10, added; 1.1291–0T, amended; 1.1291–9T, –10T, removed; treatment of shareholders of certain passive foreign investment companies (TD 8701) 7, 23 26 CFR 1.1368–1 amended; 1.1377– 0, –1, –2, –3, added; 18.1377–1, removed; S corporations and their shareholders, definitions under subchapter S (TD 8696) 6, 4 26 CFR 1.1402(a)–2, amended; definition of limited partner for selfemployment tax purposes (REG– 209824–96) 11, 19 26 CFR 1.6081–2, –6, added; 1.6081– 2T, –3T, –4T, removed; 1.6081–4, amended; 301.6651, amended; 301.6651–1T, removed; individual, partnership, trust, and U.S. real estate mortgage investment conduit income tax returns, automatic extension of filing time (TD 8703) 8, 18 26 CFR 1.6695–1(b), amended; 1.6695– 1T, removed; 301.6061–1, revised; 301.6061–1T, removed; returns, statements, or other documents, signing methods (TD 8689) 3, 9 26 CFR 31.3402(f)(5)–1, amended; 31.3402(f)(5)–2T, removed; employment taxes and collection of income taxes at source, Form W–4, electronic filing (TD 8706) 9, 11 26 CFR 53.6011–1, amended; 53.6071–1T; return and time for filing requirements (TD 8705) 8, 16 26 CFR 301.6103(n)–1, amended; return information disclosure; property or services for tax administration purposes, Justice Department (TD 8695) 4, 5 26 CFR 301.6231(a)(7)–1T, removed; 301.6231(a)(7)–1, added; limited liability companies; tax matters partner selection (TD 8698) 7, 29 26 CFR 301.6335–1, amended; sale of seized property (TD 8691) 5, 16 REIT preferred stock (Notice 21) 11, 9 Rulings:

tic), Associate Chief Counsel (Employee Benefits and Exempt Organizations (RP 3) 1, 85 ; Associate Chief Counsel (International) (RP 7) 1, 185

Areas in which advance rulings will

not be issued: Associate Chief Counsel (Domes