INCOME TAX—Continued

Proposed regulations—Continued

26 CFR 1.453–11, added; installment obligations received from liquidating corporations; partial withdrawal (REG–209332–80) 14, 9 26 CFR 1.468A–2, –3, amended; nuclear decommissioning reserve funds; revised schedules of ruling amounts (REG–209828–96) 6, 15 26 CFR 1.664–1(a)(7), (d)(1)(iii), (f)(4), added; 1.664–2, revised; 1.664–3, amended; charitable remainder trusts (REG–209823–96) 18, 47 26 CFR 1.704–3, 1.1245–1, amended; depreciation allocations, recapture among partners in a partnership (REG–209762–95) 3, 12 26 CFR 1.801–4, amended; life insurance reserves, recomputation hearing (REG–246018–96) 8, 30 26 CFR 1.832–4, amended; insurance companies, determination of earned premiums (REG–209839–96) 8, 26 26 CFR 1.905–2, amended; foreign tax credit filing requirements (REG–208288–90) 11, 14 26 CFR 1.1275–7, 1.1286–2, added; inflation-indexed debt instruments (REG–242996–96) 9, 18 26 CFR 1.1293–2, 1.1295–2, added; qualified electing fund elections, preferred shares, hearing (REG– 209040–88) 7, 34 26 CFR 1.1396–1, added; empowerment zone employment credit; qualified zone employees (REG– 209834–96) 4, 9 26 CFR 1.1402(a)–18, withdrawn; (REG–209729–94) 11, 19 26 CFR 1.6013–2, 301.6334–1, 301.6601–1, 301.6651–1, 301.7430– 0, –1, –2, –4, –5, amended; 301.6656–3, added; 301.7122–1(e), 301.7430–6, revised; Taxpayer Bill of Rights 2 and Personal Responsibility and Work Opportunity Reconciliation Act of 1996, miscellaneous sections affected (REG– 248770–96) 8, 33 26 CFR 1.7701(1)–1, amended; 1.7701(1)–2; obligation-shifting transactions, multiple-party, realized income and deductions (REG– 209817–96) 7, 41 26 CFR 53.6011–1, amended; 53.6017– 1T; return and time for filing requirements (REG–247862–96) 8, 32 Qualified long-term care, definitions (Notice 31) 21, 5

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