INCOME TAX—Cont.

Regulations:

26 CFR 1.62–2, amended; 1.274–5, –5T, amended; substantiation of incidental expenses (TD 9064) 36, 508 26 CFR 1.66–1 through –5, added; 602.101, amended; treatment of community income for certain individuals not filing joint returns (TD 9074) 39, 601 26 CFR 1.83–7, amended; 1.83–7T, added; transfers of compensatory options (TD 9067) 32, 287 26 CFR 1.108–7T, added; 1.1017–1, amended; 1.1017–1T, added; reduction of tax attributes due to discharge of indebtedness (TD 9080) 40, 696 26 CFR 1.170A–6, amended; definition of guaranteed annuity and unitrust interests (TD 9068) 37, 538 26 CFR 1.280F–6T, amended; depreciation of vans and light trucks (TD 9069) 37, 525 26 CFR 1.280G-1, added; 602.101, amended; golden parachute payments (TD 9083) 40, 700 26 CFR 1.338–3, amended; 1.338(h)(10)(1), amended; 1.338(h)(10)–1T, added; effect of section 338(h)(10) elections in certain multi-step transactions (TD 9071) 38, 560 26 CFR 1.367(e)–2, amended; outbound liquidations into foreign corporations (TD 9066) 36, 509 26 CFR 1.382–1, amended; 1.382–10T, added; distributions of interests in a loss corporation from qualified trusts (TD 9063) 36, 510 26 CFR 1.752–6T, added; assumption of partner liabilities (TD 9062) 28, 46 26 CFR 1.1361–1, amended; qualified subchapter S trust election for testamentary trusts (TD 9078) 39, 630 26 CFR 1.1503–2, amended; 602.101, amended; dual consolidated loss recapture events (TD 9084) 40, 742 26 CFR 1.6038–3, revised, 1.6038–3T, removed; 602.101, amended; section 6038 – returns required with respect to controlled foreign partnerships (TD 9065) 36, 515 26 CFR 1.6081–1T, removed; 1.6081– 8T, –9T, added; 31.6011(a)–5, amended; 31.6051–1(d)(2)(i)(c),