INCOME TAX— Cont.

26 CFR 1.280G–1, added; golden parachute payments (REG–209114– 90) 9, 576 26 CFR 1.337(d)–2, added; 1.1502– 20(i), added; 1.1502–32(b)(4)(v), added; loss limitation rules (REG– 102740–02) 13, 701 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 1.355–0, amended; 1.355–7, added; recognition of gain on certain distributions of stock or securities in connection with an acquisition (REG–163892–01) 20, 968 26 CFR 1.471–6, amended; unit livestock price method (REG–125626– 01) 9, 604 26 CFR 1.705–1, –2, amended; amendments to rules for determination of basis of partner’s interest, special rules (REG–167648–01) 16, 790 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 1.954–0, –2, amended; guidance regarding the definition of foreign personal holding company income (REG–154920–01) 22, 1060 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 1.6050S–0, amended; 301.6011–2, amended; information reporting for qualified tuition and related expenses, magnetic media filing requirements for information returns (REG–161424–01) 21, 1010

2002–26 I.R.B. xii July 1, 2002