INCOME TAX— Cont.

Regulations:

26 CFR 301.7122–0, –1, added; 301.7122–0T, –1T, removed; compromise of tax liabilities (TD 9007) 33, 349 31 CFR Part 10, amended; regulations governing practice before the Internal Revenue Service (TD 9011) 33, 356 Split-dollar life insurance arrangements:

Corporations:

Domestic reverse hybrid entity, eligibility

for treaty benefits (TD 8999) 28, 78 ; correction (Ann 71) 32, 323 Dual consolidated loss recapture events

(REG–106879–00) 34, 402 Effective date of Rev. Proc. 2002–41

(Notice 55) 36, 481 Entity classification rules (TD 9012)

Income, employment, and gift taxation

of (REG–164754–01) 30, 212 Standards for valuing current life

Carryback of consolidated net operat ing losses to separate return years (TD 8997) 26, 6 ; correction (Ann 68) 31, 283 ; (REG–122564–02) 26, 25 Exclusions from gross income of for eign corporations (REG–136311– 01) 36, 485 ; correction (Ann 94) 42, 727 Foreign loss payment patterns (Notice

69. 43, 730 Spin-offs, mergers and acquisitions

(RR 49) 32, 288 Treatment of a controlled foreign cor

insurance protection (Notice 59) 36, 481 Tax conventions, competent authority

procedures (RP 52) 31, 242