INCOME TAX—Continued

26 CFR 1.1502–9T, removed; 1.1502–3T, amended; 1.1502–9 redesignated as 1.1502–9A and amended; 1.1502–9, added; overall foreign losses and separate limitation losses (TD 8833) 36, 338 26 CFR 1.1502–15T, –21T, –22T, –23T, removed; 1.1502–1, amended; 1.1502–15, –21, –22, –23, added; consolidated returns–limitations on the use of certain losses and deductions (TD 8823) 29, 34; correction (Ann 86) 35, 332 26 CFR 1.1502–90T redesignated as 1.1502–90A; 1.1502–91T through –99T, removed; 1.1502–90 through –99, added; 1.1502–91A through –99A, added; 1.1502–20, amended; limitations on net operating loss carryforwards and certain built-in losses and credits following an ownership change of a consolidated group (T.D 8824) 29, 62 26 CFR 1.6109–2, paragraph (a), revised and paragraph (d), added; 1.6109–2T, added; alternative identifying numbers for income tax return preparers (TD 8835) 35, 317 26 CFR 301.6109–1T, –3T, removed; 301.6109–1, amended; 301.6109–3, added; 602.101(b), amended; IRS adoption taxpayer identification numbers (TD 8839) 41, 498