INCOME TAX— cont.

trusts (REG–100291–00) 16, 917 26 CFR 1.197–2, amended; amortization of intangible property (REG–100163–00) 7, 633 26 CFR 1.337(d)–5T, added, 1.852–12, added; 1.857–11, added; certain asset transfers to regulated investment companies and real estate investment trusts (REG–209135–88) 8, 681 26 CFR 1.354–1, amended; 1.355–1, amended; 1.356–7, added; 1.1036–1, amended; treatment of nonqualified perferred stock and other preferred stock in certain exchanges and distributions (REG–105089–99) 6, 580 26 CFR 1.367(b)–3, amended; stock transfer rules (REG–116048–99) 6, 584 26 CFR 1.368–2, amended; certain corporate reorganizations involving disregarded entities (REG–106186–98) 23, 1226 26 CFR 1.472–8, amended; dollarvalue LIFO regulations, inventory price index computation method (REG–107644–98) 23, 1229 26 CFR 1.612–3, amended; depletion, treatment of delay rental (REG–103882–99) 8, 706 26 CFR 1.708–1, amended; 1.743–1, amended; treatment of partnership mergers and divisions (REG–111119–99) 5, 455 26 CFR 1.752–3, amended; 1.752–5, revised; allocation of nonrecourse liabilities by a partnership (REG–103831–99) 5, 452 26 CFR 1.755–2, added; 1.755–2T, removed; allocation of basis adjustments among partnership assets (REG–107872–99) 16, 911 26 CFR 1.860E–1, amended; 1.860H–0, –1, –2, –3, –4, –5, –6, added; 1.860I–1, –2, added; 1.860J–1, added; 1.860L–1, –2, –3, –4, added; 1.861–9T, amended; 1.861–10T, amended; financial asset securitization investment trusts; real estate mortgage investment conduits (REG–100276–97; REG–122450–98) 8, 682 ; correction (Ann 38) 16, 948 26 CFR 1.861–4, amended; source of