INCOME TAX—Cont.

amended; 1.556–2T, added; 1.565–1, amended; 1.565–1T, added; 1.936–7, amended; 1.936–7T, added; 1.1017–1, –1T, amended; 1.1368–1, amended; 1.1368–1T, added; 1.1377–1, amended; 1.1377–1T, added; 1.1502–21, –21T, –75, amended; 1.1502–75T, added; 1.1503–2, amended; 1.1503–2T, added; 1.6038B–1, –1T, amended; 301.7701–3, amended; 301.7701–3T, added; 602.101, amended; guidance necessary to facilitate business electronic filing (TD 9100) 3, 297 26 CFR 1.401(a)–11, –(20), revised; 1.417(a)(3)–1, added; 1.417(e)–1, amended; 602.101, amended; disclosure of relative values of optional forms of benefit (TD 9099) 2, 255 26 CFR 1.6045–2, amended; information statements for certain substitute payments (TD 9103) 3, 306 Reporting an acquisition of control or sub stantial change in capital structure, new Form 8806 (Ann 5) 4, 362 Technical advice to directors and appeals

area directors from Associates Chief Counsel and Division Counsel/Associate Chief Counsel (TE/GE) (RP 2) 1, 83 Treatment of services under section 482

(REG–115037–00, REG–146893–02), correction (Ann 7) 4, 365