INCOME TAX—Cont.

17, 833 ; (Ann 31) 18, 854 ; (Ann 34) 19, 895 ; (Ann 36) 20, 932 ; (Ann 45) 21, 958 Proposed Regulations:

26 CFR 1.45D–1, amended; new markets tax credit (REG–115471–03) 14, 706 26 CFR 1.162–30, added; 1.212–1(q), added; 1.446–3, amended; 1.1234A–1, added; notional principal contracts, contingent nonperiodic payments (REG–166012–02) 13, 655 ; correction (Ann 40) 17, 840 26 CFR 1.167(e)–1, amended; 1.446–1, amended; 1.1016–3, amended; changes in computing depreciation (REG–126459–03) 6, 437 26 CFR 1.168(a)–1, added; 1.168(b)–1, added; 1.168(d)–1, amended; 1.168(i)–0, –1, amended; 1.168(i)–5, –6, added; 1.168(k)–1, added; depreciation of MACRS property that is acquired in a like-kind exchange or as a result of an involuntary conversion (REG–106590–00) 14, 704 26 CFR 1.170A–11, amended; 1.556–2, amended; 1.565–1, amended; 1.936–7, amended; 1.1017–1, amended; 1.1368–1, amended; 1.1377–1, amended; 1.1502–21, –75, amended; 1.1503–2, amended; 1.6038B–1, amended; 301.7701–3, amended; guidance necessary to facilitate business electronic filing (REG–116664–01) 3, 319 26 CFR 1.265–2, amended; 1.1502–13, amended; special consolidated return rules for the disallowance of interest expense deductions under section 265(a)(2) (REG–128590–03) 21, 952 26 CFR 1.337(d)–2(c)(2), added; 1.1502–35(f)(1), added; 1.1502– 80(c), revised; loss limitation rules (REG–153172–03) 15, 729 26 CFR 1.358–1, –2, amended; allocation of basis (REG–116564–03) 20, 927 26 CFR 1.368–1, –2, amended; corporate reorganizations, transfers of assets or stock following a reorganization (REG–165579–02) 13, 651

2004-21 I.R.B. ix May 24, 2004