INCOME TAX—Continued

Regulations—Continued

get 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 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,

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