INCOME TAX—Cont.

Regulations:

26 CFR 1.25A–0 through –5, added; 602.101, revised; education tax credit (TD 9034) 7, 453 26 CFR 1.32–2, amended; earned income credit for taxable years beginning after December 31, 1978 (TD 9045) 12, 610 26 CFR 1.48–12, amended; 1.48–12T, removed; 1.152–3, amended; 1.152– 3T, removed; 1.611–3, amended; 1.611–3T, removed; 1.852–9, amended; 1.852–9T, removed; 301.6011–1, added; 301.6011–1T, removed; 301.6903–1, amended; 301.6903–1T, removed; 602.101, amended; guidance necessary to facilitate electronic tax administration (TD 9040) 10, 568 26 CFR 1.121–1 through –4, amended; 1.121–5, removed; 1.1398–3, added; exclusion of gain from sale or exchange of principal residence (TD 9030) 8, 495 26 CFR 1.121–3T, added; reduced maximum exclusion of gain from sale or exchange of principal residence (TD 9031) 8, 504 26 CFR 1.337(d)–5T, redesignated; newly designated 1.337(d)–5, amended; 1.337(d)–6, added; 1.337(d)–6T, removed; 1.337(d)–7, added; 1.337(d)–7T, removed; 1.514(c)–2, amended; 602.101, amended; certain transfers of property to regulated investment companies (RICs) and real estate investment trusts (REITs) (TD 9047) 14, 676 26 CFR 1.368–2, revised; 1.368–2T, added; statutory mergers and consolidations (TD 9038) 9, 524 26 CFR 1.446–1, amended; 1.1502– 13, revised; intercompany transactions: conforming amendments to section 446 (TD 9025) 5, 362 26 CFR 1.641(b)–3, amended; 1.642(c)–1, –6A, revised; 1.645–1, added; 1.671–4, amended; 1.6012–3, amended; 1.6072–1, amended; 301.6109–1, amended; 602.101, amended; election to treat trust as part of an estate (TD 9032) 7, 471

May 5, 2003 ix 2003–18 I.R.B.