INCOME TAX— Cont.

26 CFR 1.337(d)–5T, amended; 1.337(d)–6T, –7T, added; 602.101, amended; certain transfers of property to regulated investment companies (RICs) and real estate investment trusts (REITs) (TD 8975) 4, 379 ; correction (Ann 21) 8, 562 26 CFR 1.355–0, amended; 1.355–7T, revised; recognition of gain on certain distributions of stock or securities in connection with an acquisition (TD 8988) 20, 929 26 CFR 1.472–8, amended; 602.101, revised; dollar-value LIFO regulations; inventory price index computation (IPIC) method (TD 8976) 5, 421 ; correction (Ann 22) 8, 562 26 CFR 1.705–1, amended; 1.705–2, added; determination of basis of partner’s interest, special rules (TD 8986) 16, 780 26 CFR 1.861–8, –8T, amended; 1.865–1, added; 1.865–1T, –2T, removed; 1.865–2, amended; 1.904–4, amended; allocation of loss with respect to stock and other personal property (TD 8973) 4, 391 ; correction (Ann 14) 7, 540 26 CFR 1.874–1, amended; 1.874–1T, added; 1.882–4, amended; 1.882– 4T, added; disallowance of deductions and credits for failure to file timely return (TD 8981) 7, 496 26 CFR 1.1031(k)–1, revised; definition of disqualified person (TD 8982) 8, 544 26 CFR 1.1092(c)–1 through –4, added; equity options with flexible terms, qualified covered call treatment (TD 8990) 20, 947 26 CFR 1.1221–2, revised; 1.1256(e)–1, revised; 602.101, amended; hedging transactions (TD 8985) 14, 707 26 CFR 1.1301–1, added; 602.101, amended; averaging of farm income (TD 8972) 5, 443 ; correction (Ann 23) 8, 563 26 CFR 1.1441–6, amended; 1.1441– 1T, –6T, added; 301.6109–1, revised; 301.6109–1T, added; taxpayer identification number rule where taxpayer claims treaty rate and is entitled to an unexpected payment (TD 8977) 6, 463

2002–22 I.R.B. xi June 3, 2002