INCOME TAX—Cont.

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 1.1502–28, added; guidance under section 1502, application of section 108 to members of a consolidated group (REG–153319–03) 52, 1256 26 CFR 1.1502–31, amended; stock basis after a group structure change (REG–130262–03) 37, 553 26 CFR 1.6031(a)–1, amended; return of partnership income (REG–115472–03) 50, 1215 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 1.7701(1)–2, treatment of obligation-shifting transactions, multiple-party, withdrawal of proposed regulations (REG–209817–96) (Ann 79) 50, 1219 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756 26 CFR 301.6724–1, amended; waiver of information reporting penalties (REG–141669–02) 34, 408 26 CFR 301.7701–3(h), withdrawn (Ann 78) 48, 1172 26 CFR 301.9000–1, revised; 301.9000–2 through –7, added; testimony or production of records in a court or other proceeding (REG–140930–02)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