INCOME TAX—Continued

26 CFR 1.905–2, amended; foreign tax credit filing requirements (TD 8759) 13, 19 26 CFR 1.925(a)–1T, 1.925(b)– 1T(b)(3)(i), amended; 1.927(e)–1T, revised; foreign sales corporation transfer pricing source and grouping rules (TD 8764) 15, 9 26 CFR 1.985–1, –5(a), amended; 1.985–7, added; dollar approximate separate transactions method of accounting (DASTM) to profit and loss method of accounting, change from P&L method to DASTM (TD 8765) 16, 11 26 CFR 1.1271–1, 1.1275–1, amended; debt instruments with original issue discount, annuity contracts (TD 8754) 10, 15 26 CFR 1.1202–0, –2, added; qualified small business stock (TD 8749) 7, 16 26 CFR 1.1290–0, amended; 1.1294–0, added; a. 1291–0T, amended; 1.1291–1T, added; 1.1291–9, amended; 1.1293–0, –1T, added; 1.1295–0, –1T, –3T, 1.1297–3T(c), added; passive foreign investment company preferred shares, special income exclusion (TD 8750) 8, 4 26 CFR 1.1396–1; empowerment zone employment credit, qualified zone employees (TD 8747) 7, 18 26 CFR 1.1397E–1T, added; qualified zone academy bonds (TD 8755) 10, 21 26 CFR 1.1502–3, –4, –9(a), –21T(c)(1)(iii), amended; 1.1502– 3T, –4T, –9T, –55T, added; 1.1502– 23T(b), (c), redesignated; consolidated returns, limitations on the use of certain losses and credits, overall foreign loss accounts (TD 8751) 10, 23 26 CFR 54.9801–2T, amended; 54.9801–4T, –5T, revised; 54.9804– 1T, redesignated; 54.9806–1T, redesignated; 54.9812–1T, added; mental health parity, interim rules (TD 8741) 3, 6