INCOME TAX—Cont.

Installment obligations and property acquired pursuant to a contract under sections 704(c) and 737 (REG–160330–02) 51, 1230 Optional election to make monthly

section 706(a) computations (RP 84) 48, 1159 Return of partnership income (TD

9094. 50, 1201 ; (REG–115472–03) 50, 1215 Returns required with respect to con trolled foreign partnerships (TD
9095. 36, 515 Transactions involving long-term con tracts (REG–128203–02) 41, 828 ; correction (Ann 85) 51, 1237 Variable annuity or life insurance con tracts (RR 92) 33, 350 Payments in lieu of dividends, informa tion reporting (Notice 67) 40, 752 Penalties, requirements for waiver of information reporting penalties (REG–141669–02) 34, 408 Private foundations, organizations now

classified as (Ann 57) 37, 555 ; (Ann 69) 46, 1086 ; (Ann 72) 47, 1146 ; (Ann 77) 49, 1195 ; (Ann 84) 51, 1232 ; (Ann 89) 52, 1256 Property exempt from levy (REG–140378–01) 41, 825 Proposed Regulations:

26 CFR 1.41–0, –6, amended; credit for increasing research activities (REG–133791–02) 35, 493 ; correction (Ann 80) 50, 1220 26 CFR 1.42–6, –8, –12, –14, amended; section 42 carryover and stacking rule amendments (REG–131997–02) 33, 366 26 CFR 1.83–7, amended; transfers of compensatory options (REG–116914–03) 32, 338 26 CFR 1.108–7, added; 1.1017–1, amended; reduction of tax attributes due to discharge of indebtedness (REG–113112–03) 40, 760 26 CFR 1.141–0, –12, –15, –16, amended; 1.142–0, –2, amended; remedial actions for tax-exempt bonds (REG–132483–03) 34, 410 26 CFR 1.143(g)–1, added; mortgage revenue bonds (REG–146692–03) 48, 1164 26 CFR 1.167(a)–14, amended; 1.168(d)–1, amended; 1.168(k)–0, –1, added; 1.169–3, amended;