INCOME TAX—Cont.

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 1.141–0, –5, –15, amended; 1.148–0, –1, –11, amended; arbitrage and private activity restrictions applicable to tax-exempt bonds issued by state and local governments; investment-type property (prepayment); private loan (prepayment) (TD 9085) 41, 775 26 CFR 1.167(a)–14, amended; 1.167(a)–14T, added; 1.168(d)–1, amended; 1.168(d)–1T, added; 1.168(k)–0T, –1T, added; 1.169–3, amended; 1.169–3T, added; 1.1400L(b)–1T, added; special depreciation allowance (TD 9091) 44, 939 26 CFR 1.170A–6, amended; definition of guaranteed annuity and lead 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 1.448–2T, 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;