INCOME TAX— Cont.

26 CFR 1.338–1, amended; 1.1502–6, amended; 1.1502–77, redesignated as 1.1502–77A and amended; 1.1502–77, added; 1.1502–77T(a), redesignated as 1.1502–77A(e) and amended; 1.1502–77T, removed; 1.1502–78, amended; 602.101, amended; agent for consolidated group (TD 9002) 29, 120 26 CFR 1.469–0, –7, –11, amended; 602.101, amended; limitations on passive activity losses and credits— treatment of self-charged items of income and expense (TD 9013) 38, 542 26 CFR 1.471–6; amended; unit livestock price method (TD 9019) 47, 874 26 CFR 1.702–1, amended; 1.952– 1(g), added; 1.954–1(g), –2(a)(5), –3(a)(6), –4(b)(2)(iii), added; 1.956– 2(a)(3), added; guidance under subpart F relating to partnerships (TD 9008) 33, 335 26 CFR 1.706–1, revised; 1.706–3T, removed; taxable years of partner and partnership, foreign partners (TD 9009) 33, 328 26 CFR 1.708–1, amended; 1.752–1, –5, amended; partnership mergers and divisions; correction (Ann 89) 39, 626 26 CFR 1.860A–0, amended; 1.860E–1, amended; 602.101, amended; real estate mortgage investment conduits (TD 9004) 33, 331 26 CFR 1.892–5, added; 1.892–5T, amended; 301.7701–2, amended; clarification of entity classification rules (TD 9012) 34, 389 26 CFR 1.894–1(d), amended; treaty guidance regarding payments with respect to domestic reverse hybrid entities (TD 8999) 28, 78 ; correction (Ann 71) 32, 323 26 CFR 1.1361–5; subchapter S subsidiaries; correction (Ann 106) 46, 872 26 CFR 1.1502–21, amended; 1.1502– 21T, added; 602.101, amended; carryback of consolidated net operating losses to separate return years (TD 8997) 26, 6 ; correction (Ann 68) 31, 283

2002–48 I.R.B. xi December 2, 2002