INCOME TAX—Cont.

1.1400L(b)–1, added; special depreciation allowance (REG–157164–02) 44, 1004 26 CFR 1.168(a)–1, added; 1.168(b)–1, added; 1.168(i)–0, –1, amended; 1.168(i)–4, added; changes in use under section 168(i)(5) (REG–138499–02) 37, 541 26 CFR 1.280F–6, amended; depreciation of vans and light trucks (REG–138495–02) 37, 541 26 CFR 1.338(h)(10)(1), amended; effect of section 338(h)(10) elections in certain multi-step transactions (REG–143679–02) 38, 592 26 CFR 1.358–7, added; 1.704–1, –2, amended; 1.705–1, amended; 1.752–0, amended; 1.752–1, –5, amended; 1.752–6, –7, added; assumption of partner liabilities (REG–106736–00) 28, 60 26 CFR 1.382–1, amended; 1.382–10, added; distributions of interests in a loss corporation from qualified trusts (REG–108676–03) 36, 523 26 CFR 1.421–1 through –7, removed; 1.421–7 redesignated as 1.421–1 and amended; 1.421–8 redesignated as 1.421–2 and amended; 1.422–1, –2, –4, –5, added; 1.422–4, removed; 1.422–5 redesignated as 1.422–3; 1.423–1, –2, amended; 1.425–1 redesignated as 1.424–1 and amended; 1.6039–1, removed; 1.6039–2 redesignated as 1.6039–1 and revised; statutory options (REG–122917–02) 27, 15 26 CFR 1.446–6, added; 1.860A–0, amended; 1.860C–1, amended; 1.863–0, –1, amended; REMICs; application of section 446 with respect to inducement fees (REG–162625–02) 35, 500 26 CFR 1.448–2T, revised; limitation on use of the nonaccrual–experience method of accounting under section 448(d)(5) (REG–141402–02) 43, 932 26 CFR 1.460–0, –4, –6, amended; 1.704–3, added; 1.722–1, amended; 1.723–1, added; 1.732–1, amended; 1.734–1, amended; 1.743–1, amended; 1.751–1, revised; 1.755–1, amended; partnership transactions involving long-term