INCOME TAX—Cont.

26 CFR 1.221–1, –2, added; 1.6050S–3, amended; deduction for interest on qualified education loans (TD 9125) 23, 1012 26 CFR 1.263A–9, amended; 1.263A–9T, –15T, added; uniform capitalization of interest expense in safe harbor sale and leaseback transactions (TD 9129) 24, 1046 26 CFR 1.337(d)–2T, amended; 1.1502–35T, –80, amended; 1.1502–80T, added; loss limitation rules (TD 9118) 15, 718 ; correction (Ann 47) 21, 966 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 1.446–6, added; 1.860A–0, amended; 1.860C–1, amended; 1.863–0, –1, amended; REMICs; application of section 446 with respect to inducement fees (TD 9128) 21, 943 26 CFR 1.465–8, –20, added; at-risk limitations; interest other than that of a creditor (TD 9124) 20, 901 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 1.704–1, amended; 1.704–1T, added; partner’s distributive share: foreign tax expenditures (TD 9121) 20, 903 26 CFR 1.704–1, amended; section 704(b) and capital account revaluations (TD 9126) 23, 1023 26 CFR 1.861–9, –9T, amended; allocation and apportionment of interest expense; alternative method for determining tax book value of assets (TD 9120) 19, 881 26 CFR 1.1291–0, –1, amended; 1.1295–0, –1, amended; 1.1296–1, added; 1.1296(e)–1 redesignated as 1.1296–2 and revised; 1.6031(a)–1, amended; electing mark to market