INCOME TAX—Cont.

and amended; 1.421–8 redesignated as 1.421–2 and amended; 1.422–1, –2, –4, –5, added; 1.422–4, removed; 1.422–5 redesignated as 1.422–3; 1.423–1, –2, amended; 1.425–1 redesignated as 1.424–1 and amended; 1.6039–1, removed; 1.6039–2 redesignated as 1.6039–1 and revised; statutory options (REG–122917–02) 27, 15 26 CFR 1.446–6, added; 1.860A–0, amended; 1.860C–1, amended; 1.863–0, –1, amended; REMICs; application of section 446 with respect to inducement fees (REG–162625–02) 35, 500 26 CFR 1.448–2T, revised; limitation on use of the nonaccrual–experience method of accounting under section 448(d)(5) (REG–141402–02) 43, 932 26 CFR 1.460–0, –4, –6, amended; 1.704–3, added; 1.722–1, amended; 1.723–1, added; 1.732–1, amended; 1.734–1, amended; 1.743–1, amended; 1.751–1, revised; 1.755–1, amended; partnership transactions involving long-term contracts (REG–128203–02) 41, 828 26 CFR 1.465–8, –20, amended; at-risk limitations; interest other than that of a creditor (REG–209377–89) 36, 521 26 CFR 1.482–0, –1, –4, –6, amended; 1.482–2(b), revised; 1.482–9, added; 1.6038A–3, revised; 1.6662–6, amended; 31.3121(s)–1, amended, treatment of services under section 482, allocation of income and deductions from intangibles (REG–115037–00, REG–146893–02) 44, 967 26 CFR 1.817–5, amended; diversification requirements for variable annuity, endowment, and life insurance contracts (REG–163974–02) 38, 595 26 CFR 1.871–10, amended; 1.1443–1, amended; 1.1446–0 through –6, added; 1.1461–1, –2, amended; 1.1461–3, added; 1.1462–1, amended; 1.1463–1, amended; 301.6109–1, amended;