INCOME TAX—Cont.

contracts (REG–128203–02) 41, 828 ; correction (Ann 85) 51, 1237 26 CFR 1.461–2, amended; transfers to provide for satisfaction of contested liabilities (REG–136890–02) 49, 1191 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 1.664–1, amended, charitable remainder trusts, application of ordering rule (REG–110896–98) 51, 1226 26 CFR 1.704–3, –4, amended; 1.737–2, amended; 1.737–5, revised; section 704(c), installment obligations and contributed contracts (REG–160330–02) 51, 1230 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amended; 301.6721–1, revised; section 1446 regulations (REG–108524–00) 42, 869 26 CFR 1.988–1(a)(3), (4), and (5), withdrawn; 1.988–2, amended; 1.988–6, added; 1.1275–4, revised; guidance regarding the treatment of certain contingent payment debt instruments with one or more payments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 ; correction (Ann 87) 51, 1238 26 CFR 1.1042–1T, amended; notarized statements of purchase under

December 29, 2003 xv 2003-52 I.R.B.