INCOME TAX—Cont.

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 1.337(d)–2T, amended; 1.1502–35T, –80, amended; 1.1502–80T, added; loss limitation rules (TD 9118) 15, 718 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 1.482–7, amended; compensatory stock options under section 482, TD 9088; correction (Ann 39) 17, 840 26 CFR 1.642(c)–2, amended; 1.642(c)–5, revised; 1.643, revised; 1.651(a)–2(d), added; 1.661(a)–2(f), revised; 1.664–3, amended; definition of income for trust purposes (TD 9102) 5, 366 26 CFR 1.1502–13, revised; 1.1502–13T, added; 1.1502–28T, amended; application of section 108 to members of a consolidated group (TD 9117) 15, 721 26 CFR 1.1502–35T, amended; suspension of losses on certain stock dispositions (TD 9048); correction (Ann 10) 7, 501 26 CFR 1.6011–4, amended; 301.6112–1, amended; confidential transactions (TD 9108) 6, 429 26 CFR 1.6038A–2, amended; 1.6038–2T, added; electronic filing of duplicate Forms 5472 (TD 9113) 9, 524 26 CFR 1.6041–2(a)(5), added; 1.6041–2T, removed; 1.6050S–2, –4, added; 1.6050S–2T, –4T, removed; 31.6051–1(j), added; 31.6051–1T, removed; 301.6724–1T, removed; 602.101(b),