INCOME TAX—Cont.

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 1.755–1, amended; 1.755–2T, removed; 1.1060–1, revised; 602.101, revised; allocation of basis adjustments among partnership assets and application of the residual method to certain partnership transactions (TD 9059) 26, 1109 26 CFR 1.807–2, added; 1.811–3, added; 1.812–9, added; 1.817A–0, –1, added; guidance under section 817A regarding modified guaranteed contracts (TD 9058) 22, 962 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 26 CFR 1.1502–20T, –32T, amended; amendment of waiver of loss carryovers from separate return limitation years (TD 9057) 22, 964 26 CFR 1.1502–21, amended; 1.1502– 21T, revised; 1.1502–32, amended; 1.1502–32T, revised; 1.1502–35T, added; 602.101, amended; guidance under section 1502; suspension of losses on certain stock dispositions (TD 9048) 13, 644 26 CFR 1.1502–21T, –32T, –35T, corrected; suspension of losses on certain stock dispositions (TD 9048) 13, 644 ; correction (Ann 23) 16, 808 26 CFR 1.1502–77T, 602.101; agent for consolidated group (TD 9002); correction (Ann 8) 6, 451

July 7, 2003 xiii 2003–27 I.R.B.