INCOME TAX— Cont.

26 CFR 1.280G–1, added; golden parachute payments (REG–209114– 90) 9, 576 26 CFR 1.337(d)–6, –7, added; certain transfers of property to regulated investment companies (RICs) and real estate investment trusts (REITs) (REG–142299–01, REG–209135– 88) 4, 418 ; notice of public hearing (Ann 6) 5, 458 ; correction (Ann 15) 7, 540 26 CFR 1.471–6, amended; unit livestock price method (REG–125626– 01) 9, 604 26 CFR 1.874–1, amended; 1.882–4, amended; disallowance of deductions and credits for failure to file timely return (REG–107100–00) 7, 529 26 CFR 1.1441–1, amended; 301.6109–1, amended; taxpayer identification number rule where taxpayer claims treaty rate and is entitled to an unexpected payment (REG–159079–01) 6, 493 26 CFR 301.6103(1)–1, added; 301.6103(m)–1, added; definition of agent for certain purposes (REG– 120135–01) 8, 552 26 CFR 301.6103(p)(2)(B)–1, removed; 301.6103(p)(2)(B)–1T, added; 602.101(b), amended; disclosure of returns and return information by other agencies (REG– 105344–01) 2, 302 ; correction (Ann 7) 5, 459 26 CFR 301.7426–2, added; 301.7430–1, –2, –3, –6, amended; 301.7430–8, added; 301.7433–1, amended; 301.7433–2, added; civil cause of action for damages caused by unlawful tax collection actions, including actions taken in violation of section 362 or section 524 of the bankruptcy code (REG–107366–00), 12, 645 26 CFR 301.7433–1(a), (d), (e), and (f), revised; civil cause of action for certain unauthorized collection actions; withdrawn (Ann 33) 12, 666