INCOME TAX—Cont.

301.6721–1, revised; section 1446 regulations (REG–108524–00) 42, 869 26 CFR 1.988–1(a)(3), (4), and (5), withdrawn; 1.988–2, amended; 1.988–6, added; 1.1275–4, revised; guidance regarding the treatment of certain contingent payment debt instruments with one or more payments that are denominated in, or determined by reference to, a nonfunctional currency (REG–106486–98) 42, 853 26 CFR 1.1042–1T, amended; notarized statements of purchase under section 1042 (REG–121122–03) 37, 550 26 CFR 1.1502–19, –21, –32, amended; 1.1502–28, added; guidance under section 1502; application of section 108 to members of a consolidated group (REG–132760–03) 43, 933 26 CFR 1.1502–31, amended; stock basis after a group structure change (REG–130262–03) 37, 553 26 CFR 1.6081–1, amended; 1.6081–8, –9, added; 31.6081(a)–1, revised; automatic extension of time to file certain information returns and exempt organization returns (REG–107618–02) 27, 13 26 CFR 301.6103(k)(6)–1T, added; disclosure of return information by certain officers and employees for investigative purposes (REG–140808–02) 38, 582 26 CFR 301.6334–1, amended; property exempt from levy (REG–140378–01) 41, 825 26 CFR 301.6503(j)–1, added; suspension of running of period of limitations during a proceeding to enforce or to quash a designated or related summons (REG–208199–91) 40, 756 26 CFR 301.6724–1, amended; waiver of information reporting penalties (REG–141669–02) 34, 408 26 CFR 301.9000–1, revised; 301.9000–2 through –7, added; testimony or production of records in a court or other proceeding (REG–140930–02) 38, 583