INCOME TAX—Cont.

26 CFR 1.382–1, amended; 1.382–10T, added; distributions of interests in a loss corporation from qualified trusts (TD 9063) 36, 510 26 CFR 1.448–2T, revised; 602.101, revised; limitation on use of the nonaccrual-experience method of accounting under section 448(d)(5) (TD 9090) 43, 891 ; correction (Ann 86) 51, 1237 26 CFR 1.461–2, amended; 1.461–2T, added; transfers to provide for satisfaction of contested liabilities (TD 9095) 49, 1175 26 CFR 1.482–0, –1, –5, –7, amended; 602.101, amended; compensatory stock options under section 482 (TD 9088) 42, 841 26 CFR 1.752–6T, added; assumption of partner liabilities (TD 9062) 28, 46 26 CFR 1.883–0, added; 1.883–1, revised; 1.883–2 through –5, added; 602.101, amended; exclusions from gross income of foreign corporations (TD 9087) 41, 781 26 CFR 1.897–1, –2, –3, amended; 1.897–5, added, 1.897–5T, –6T, amended; 1.1445–1 through –6, amended; 1.1445–9T, removed; 301.6109–1, amended; 602.101, amended; use of taxpayer identifying numbers on submissions under sections 897 and 1445 (TD 9082) 41, 807 26 CFR 1.1361–1, amended; qualified subchapter S trust election for testamentary trusts (TD 9078) 39, 630 ; correction (Ann 81) 50, 1220 26 CFR 1.1502–19, –21, –21T, –32, –32T, amended; 1.1502–19T, –28, –28T, added; guidance under section 1502; application of section 108 to members of a consolidated group (TD 9089) 43, 906 26 CFR 1.1502–28T, amended; guidance under section 1502, application of section 108 to members of a consolidated group (TD 9098) 52, 1248 26 CFR 1.1503–2, amended; 602.101, amended; dual consolidated loss recapture events (TD 9084) 40, 742 26 CFR 1.6031(a)–1, amended; 1.6031(a)–1T, added; return of partnership income (TD 9094) 50, 1201