INCOME TAX—Cont.

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 1.263A–9, revised; 1.263A–15, amended; uniform capitalization of interest expense in safe harbor sale and leaseback transactions (REG–148399–02) 24, 1066 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 26 CFR 1.482–6, –9, amended; treatment of services under section 482, allocation of income and deductions from intangibles (REG–115037–00, REG–146893–02); correction (Ann 7) 4, 365 26 CFR 1.704–1, amended; partner’s distributive share: foreign tax expenditures (REG–139792–02) 20, 926 26 CFR 1.856–9, added; 1.1361–4, amended; 301.7701–2, amended; modification of check the box (REG–106681–02) 18, 852 26 CFR 1.861–9, amended; allocation and apportionment of interest expense; alternative method for determining tax book value of assets (REG–129447–01) 19, 894 26 CFR 1.1397E–1, amended; qualified zone academy bonds, obligations of states and political subdivisions (REG–121475–03) 16, 793 26 CFR 1.1502–11, –13, revised; 1.1502–28, amended; 1.1502–80, revised; computation of taxable income when section 108 applies to