INCOME TAX— Cont.

463, Travel, Entertainment, Gift, and Car Expenses, Supplement to (Ann 59) 26, 28 520, Scholarships and Fellowships, revised (Ann 86) 39, 624 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts, Supplement to (Ann 59) 26, 28 551, Basis of Assets, revised (Ann 61) 27, 71

Practice before the Internal Revenue Ser vice (TD 9011) 33, 356 Presidentially-declared disaster or combat

zone, reason for postponement of certain acts (RP 71) 46, 850 Private foundations, organizations now

classified as (Ann 64) 27, 72 ; (Ann 66) 29, 183 ; (Ann 70) 31, 284 ; (Ann 72) 32, 323 ; (Ann 75) 34, 416 ; (Ann 77) 35, 471 ; (Ann 80) 36, 515 ; (Ann 88) 38, 564 ; (Ann 104) 45, 836 Proposed Regulations:

26 CFR 1.61–2, amended; 1.61–22, added; 1.83–1, –3, –6, amended; 1.301–1(q), added; 1.1402(a)–18, added; 1.7872–15, added; 31.3121(a), 31.3231(e), 31.3306(b), 31.3401(a), amended; split-dollar life insurance arrangements (REG– 164754–01) 30, 212 26 CFR 1.167(n)–0 through –7, added; guidance on cost recovery under the income forecast method (REG– 103823–99) 27, 44 ; correction (Ann 79) 36, 515 26 CFR 1.170A–6, amended; definition of guaranteed annuity and lead unitrust interests (REG–115781–01) 33, 380 26 CFR 1.280G–1; golden parachute payments; correction (Ann 65) 29, 181 26 CFR 1.302–2(c), removed 1.302–5, added; 1.304–1, revised; 1.304–2, –3, –5, amended; 1.304–6, added; 1.704–1, amended; 1.861–12, added; 1.861–12T, amended; 1.1371–1, added; 1.1374–5(a), –10(a), revised; 1.1502–13, –19, revised; redemptions taxable as dividends (REG– 150313–01) 44, 777 26 CFR 1.337(d)–2, amended; 1.1502– 20, amended; loss limitation rules (REG–123305–02) 26, 26 ; correction (Ann 69) 31, 283 26 CFR 1.482–0, –1, –5, –7, amended; compensatory stock options in qualified cost sharing arrangements (REG–106359–02) 34, 405 ; correction (Ann 81) 37, 533