INCOME TAX—Cont.

26 CFR 1.62–2, amended; 1.274–5, –5T, amended; substantiation of incidental expenses (TD 9064) 36, 508 26 CFR 1.66–1 through –5, added; 602.101, amended; treatment of community income for certain individuals not filing joint returns (TD 9074) 39, 601 26 CFR 1.83–7, amended; 1.83–7T, added; transfers of compensatory options (TD 9067) 32, 287 26 CFR 1.108–7T, added; 1.1017–1, amended; 1.1017–1T, added; reduction of tax attributes due to discharge of indebtedness (TD 9080) 40, 696 26 CFR 1.141–0, –5, –15, amended; 1.148–0, –1, –11, amended; arbitrage and private activity restrictions applicable to tax-exempt bonds issued by state and local governments; investment-type property (prepayment); private loan (prepayment) (TD 9085) 41, 775 26 CFR 1.148–0, –5, –11, amended; arbitrage restrictions applicable to tax-exempt bonds issued by state and local governments (TD 9097) 52, 1239 26 CFR 1.167(a)–14, amended; 1.167(a)–14T, added; 1.168(d)–1, amended; 1.168(d)–1T, added; 1.168(k)–0T, –1T, added; 1.169–3, amended; 1.169–3T, added; 1.1400L(b)–1T, added; special depreciation allowance (TD 9091) 44, 939 26 CFR 1.170A–6, amended; definition of guaranteed annuity and lead unitrust interests (TD 9068) 37, 538 26 CFR 1.280F–6T, amended; depreciation of vans and light trucks (TD 9069) 37, 525 26 CFR 1.280G–1, added; 602.101, amended; golden parachute payments (TD 9083) 40, 700 26 CFR 1.338–3, amended; 1.338 (h)(10)(1), amended; 1.338(h) (10)–1T, added; effect of section 338(h)(10) elections in certain multi-step transactions (TD 9071) 38, 560 26 CFR 1.367(e)–2, amended; outbound liquidations into foreign corporations (TD 9066) 36, 509

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