INCOME TAX— Cont.

26 CFR 1.441–0 through –4, added; 1.441–1T through –4T, removed; 1.442–1, revised; 1.442–2T, –3T, removed; 1.706–1, amended; 1.706– 1T, removed; 1.1378–1, added; 5c.442–1, removed; 5f.442–1, removed; 18.1378–1, removed; 602.101, amended; changes in accounting periods (TD 8996) 24, 1127 26 CFR 1.444–4, added; 1.444–4T, removed; 1.641(c)–0, –1, added; 1.1361–0, –1, amended; 1.1362–6, –7, amended; 1.1377–0, –1, amended; 1.1377–3, revised; 602.101, amended; electing small business trusts (TD 8994) 23, 1078 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 1.1271–0, amended; 1.1275–1, amended; debt instruments with original issue discount, annuity contracts (TD 8993) 22, 1026

July 1, 2002 xiii 2002–26 I.R.B.