INCOME TAX— Cont.

26 CFR 1.883–0 through –5, added; exclusions from gross income of foreign corporations (REG–136311– 01) 36, 485 ; correction (Ann 94) 42, 727 ; correction (Ann 102) 44, 802 26 CFR 1.897 –1, –2, –3, –5T, –6T, amended; 1.897–5, added; 1.1445–1 through –6, amended; 1.1445–9T, removed; 301.6109–1, amended; use of taxpayer identifying numbers on submissions under sections 897 and 1445 (REG–106876–00) 34, 392 26 CFR 1.1291–1, amended; 1.1295–1, amended; 1.1296–1, added; 1.1296(e)–1, amended; 1.6031(a)–1, amended; electing mark to market for marketable stock (REG–112306–00) 44, 767 26 CFR 1.1502–21, amended; carryback of consolidated net operating losses to separate return years (REG–122564–02) 26, 25 26 CFR 1.1502–32, amended; 1.1502– 35, added; suspension of losses on certain stock dispositions (REG– 131478–02) 47, 892 26 CFR 1.1503–2, amended; dual consolidated loss recapture events (REG–106879–00) 34, 402 ; correction (Ann 100) 44, 799 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 1.6011–4, revised; 301.6111–2, amended; tax shelter disclosure statements (REG– 103735–00) 45, 832 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 1.6043–4, added; 1.6045–3, added; information reporting relating to taxable stock transactions (REG–143321–02) 48, 922 ; correction (Ann 111) 50, 971