INCOME TAX— cont.

ests (Ann 25) 14, 855 26 CFR 1.743–1, 1.754–1, 1.755–1, corrected; adjustments following sales of partnership interests (Ann 13) 11, 771 26 CFR 1.871–14, revised; 1.1441–1, –4, –5, –6, –8, –9, revised; 1.1443–1, revised; 1.6042–3, revised; 1.6045–1, revised; 1.6049–5, revised; withholding of tax on certain U.S. source income paid to foreign persons; delay of effective date (TD 8856) 3, 298 ; correction (Ann 31) 15, 877 26 CFR 1.883–0, added; 1.883–1, revised; 1.883–2, –3, –4, –5, added; exclusions from gross income of foreign corporations (REG–208280–86) 8, 654 ; change of date for public hearing (Ann 45) 18, 962 26 CFR 1.936–11T, removed; 1.936–11, added; termination of Puerto Rico and possession tax credit (TD 8868) 6, 491 26 CFR 1.988–0, amended; 1.988–2, amended; treatment of income and expenses from certain hyperinflationary currencies; nonperiodic payments (TD 8860) 5, 437 26 CFR 1.1092(c)–1, added; equity options with flexible terms (TD 8866) 6, 495 26 CFR 1.1291–1T, redesignated as 1.1291–1, revised; 1.1293–1T, redesignated as 1.1293–1, revised; 1.1295–0, amended; 1.1295–1T, redesignated as 1.1295–1, amended; 1.1295–3T, redesignated as 1.1295–3, amended; general rules for making and maintaining qualified electing fund elections (TD 8870) 8, 647 ; correction (Ann 34) 15, 879 26 CFR 1.1296(e)–1, added; passive foreign investment companies, marketable stock (TD 8867) 7, 620 ; correction (Ann 30) 15, 877 26 CFR 1.1361–0, –1; amended; 1.1361–2, –3, –4, –5, –6, added; 1.1362–0, amended; 1.1362–2, amended; 1.1362–8, added; 1.1368–0, amended; 1.1368–2, amended; 1.1374–8, amended;