INCOME TAX—Cont.

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 26 CFR 1.705–1, –2, amended; determination of basis of partner’s interest, special rules (TD 9049) 14, 685 26 CFR 1.874–1, revised; 1.874–1T, removed; 1.882–4, revised; 1.882– 4T, removed; disallowance of deductions and credits for failure to file timely return (TD 9043) 12, 611 26 CFR 1.954–0, –2, amended; guidance regarding the definition of foreign personal holding company income (TD 9039) 10, 561 26 CFR 1.1041–1T, amended; 1.1041–2, added; 602.101, amended; constructive transfers and transfers of property to a third party on behalf of a spouse (TD 9035) 9, 528