INCOME TAX—Cont.

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 1.448–2T, revised; 602.101, revised; limitation on use of the nonaccrual-experience method of accounting under section 448(d)(5) (TD 9090) 43, 891 26 CFR 1.482–0, –1, –5, –7, amended; 602.101, amended; compensatory stock options under section 482 (TD 9088) 42, 841 26 CFR 1.752–6T, added; assumption of partner liabilities (TD 9062) 28, 46 26 CFR 1.883–0, added; 1.883–1, revised; 1.883–2 through –5, added; 602.101, amended; exclusions from gross income of foreign corporations (TD 9087) 41, 781 26 CFR 1.897–1, –2, –3, amended; 1.897–5, added, 1.897–5T, –6T, amended; 1.1445–1 through –6, amended; 1.1445–9T, removed; 301.6109–1, amended; 602.101, amended; use of taxpayer identifying numbers on submissions under sections 897 and 1445 (TD 9082) 41, 807 26 CFR 1.1361–1, amended; qualified subchapter S trust election for testamentary trusts (TD 9078) 39, 630 26 CFR 1.1502–19, –21, –21T, –32, –32T, amended; 1.1502–19T, –28, –28T, added; guidance under section 1502; application of section 108 to members of a consolidated group (TD 9089) 43, 906 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), amended; 31.6051–2(c), amended; 31.6081(a)–1, amended; 31.6081 (a)–1T, added; 602.101, amended; automatic extension of time to file certain information returns and exempt organization returns (TD 9061) 27, 5 26 CFR 300.0, amended; 300.3, added; user fees for processing offers to compromise (TD 9086) 41, 817 26 CFR 301.6103(k)(6)–1, removed; 301.6103(k)(6)–1T, added; disclosure of return information by certain officers and employees for investigative purposes (TD 9073) 38, 570 REMICs, residual interests, inducement

fees (REG–162625–02) 35, 500 Returns and return information, obtaining

copies (RP 74) 43, 923 Revocations, exempt organizations (Ann

48. 28, 73 ; (Ann 52) 32, 345 ; (Ann 64) 43, 934 Rulings, obsolete (RR 99) 34, 388 Self-insured medical reimbursement plans (RR 102) 38, 559 Split-dollar life insurance arrangements,

obsolete rulings (RR 105) 40, 696 Standard Industry Fare Level (SIFL) for mula (RR 89) 37, 525 Statute of limitations on assessment as af

fected by bankruptcy (RR 80) 29, 83 Stocks:

October 27, 2003 xv 2003-43 I.R.B.