INCOME TAX— Cont.

26 CFR 1.167(n)–0 through –7, added; guidance on cost recovery under the income forecast method (REG– 103823–99) 27, 44 26 CFR 1.280G–1; golden parachute payments; correction (Ann 65) 29, 181 26 CFR 1.337(d)–2, amended; 1.1502– 20, amended; loss limitation rules (REG–123305–02) 26, 26 26 CFR 1.671–4, amended; 1.671–5, added; 1.6041–9, added; 1.6042–5, added; 1.6045–1, amended; 1.6049–4, –5, amended; 1.6050N–2, added; 301.6109–1, amended; 602.101, amended; reporting for widely held fixed investment trusts (REG–106871–00) 30, 190 26 CFR 1.807–2, added; 1.811–3, added; 1.812–9, added; 1.817A–0, –1, added; guidance regarding modified guaranteed contracts (REG– 248110–96) 26, 19 26 CFR 1.1502–21, amended; carryback of consolidated net operating losses to separate return years (REG–122564–02) 26, 25 26 CFR 1.6011–4, amended; 301.6111–2, amended; modification of tax shelter rules III (REG– 103735–00, REG–110311–98) 28, 109 26 CFR 1.6041–1(a)(1)(ii), –3, amended; 1.6045–5, added; reporting of gross proceeds payments to attorneys (REG–126024–01) 27, 64 26 CFR 1.6050P–0, –1, amended; 1.6050P–2, added; guidance regarding cancellation of indebtedness (REG–107524–00) 28, 110 26 CFR 301.7701–15, amended; lowincome taxpayer clinics--definition of income tax return preparer (REG– 115285–01) 27, 62 Public hearings, correction of dates

and/or locations (Ann 67) 30, 237 Public hearings for proposed regulations,

correction of dates and locations (Ann 67) 30, 237 Publications:

463, Travel, Entertainment, Gift, and Car Expenses, Supplement to (Ann 59) 26, 28