INCOME TAX—Cont.

Private foundations, organizations now

classified as (Ann 57) 37, 555 ; (Ann 69) 46, 1086 ; (Ann 72) 47, 1146 Property exempt from levy (REG–140378–01) 41, 825 Proposed Regulations:

26 CFR 1.41–0, –6, amended; credit for increasing research activities (REG–133791–02) 35, 493 26 CFR 1.42–6, –8, –12, –14, amended; section 42 carryover and stacking rule amendments (REG–131997–02) 33, 366 26 CFR 1.83–7, amended; transfers of compensatory options (REG–116914–03) 32, 338 26 CFR 1.108–7, added; 1.1017–1, amended; reduction of tax attributes due to discharge of indebtedness (REG–113112–03) 40, 760 26 CFR 1.141–0, –12, –15, –16, amended; 1.142–0, –2, amended; remedial actions for tax-exempt bonds (REG–132483–03) 34, 410 26 CFR 1.167(a)–14, amended; 1.168(d)–1, amended; 1.168(k)–0, –1, added; 1.169–3, amended; 1.1400L(b)–1, added; special depreciation allowance (REG–157164–02) 44, 1004 26 CFR 1.168(a)–1, added; 1.168(b)–1, added; 1.168(i)–0, –1, amended; 1.168(i)–4, added; changes in use under section 168(i)(5) (REG–138499–02) 37, 541 26 CFR 1.280F–6, amended; depreciation of vans and light trucks (REG–138495–02) 37, 541 26 CFR 1.338(h)(10)(1), amended; effect of section 338(h)(10) elections in certain multi-step transactions (REG–143679–02) 38, 592 26 CFR 1.358–7, added; 1.704–1, –2, amended; 1.705–1, amended; 1.752–0, amended; 1.752–1, –5, amended; 1.752–6, –7, added; assumption of partner liabilities (REG–106736–00) 28, 60 26 CFR 1.382–1, amended; 1.382–10, added; distributions of interests in a loss corporation from qualified trusts (REG–108676–03) 36, 523 26 CFR 1.421–1 through –7, removed; 1.421–7 redesignated as 1.421–1

2003-47 I.R.B. xiv November 24, 2003