INCOME TAX—Cont.

26 CFR 1.141–0, –16, amended; 1.142–0, –2, amended; remedial actions applicable to tax-exempt bonds issued by state and local governments (TD 9150) 39, 514 26 CFR 1.163(d)–1, revised; 1.163(d)–1T, added; time and manner of making section 163(d)(4)(B) election to treat qualified dividend income as investment income (TD 9147) 37, 461 26 CFR 1.168(i)–0, –1, –1T, amended; 1.168(i)–4, added; changes in use under section 168(i)(5) (TD 9132) 28, 16 26 CFR 1.179–0, –2, –4, –5, amended; 1.179–2T, –4T, –5T, –6T, added; 602.101, amended; section 179 elections (TD 9146) 36, 408 26 CFR 1.263A–7, revised; 1.448–1, amended; administrative simplification of section 481(a) adjustment periods in various regulations (TD 9131) 27, 2 26 CFR 1.280F–1T, –2T, –3T, –4T, –5T, –6, –7, amended; 1.280F–6T redesignated as 1.280F–6; depreciation of vans and light trucks (TD 9133) 28, 25 26 CFR 1.421–1 through –6, removed; 1.421–7 renumbered as 1.421–1 and amended; 1.421–8 renumbered as 1.421–2 and amended; 1.422–1, –2, –4, –5, added; 1.422–4, removed; 1.422–5 renumbered as 1.422–3; 1.423–1, –2, amended; 1.425–1 renumbered as 1.424–1 and amended; 1.6039–1, –2, removed; 1.6039–1, added; Part 14a, removed; statutory options (TD 9144) 36, 413 26 CFR 1.460–0, –4, –6, amended; 1.704–3, amended; 1.722–1, amended; 1.723–1, amended; 1.732–1, amended; 1.734–1, amended; 1.743–1, amended; 1.751–1, amended; 1.755–1, amended; 1.1362–3, amended; 1.1377–1, amended; partnership transactions involving long-term contracts (TD 9137) 34, 308 26 CFR 1.461–2, amended; transfers to provide for satisfaction of contested liabilities (TD 9140) 32, 159 26 CFR 1.463–1T, removed; transitional rule for vested accrued vacation pay (TD 9138) 32, 160 26 CFR 1.861–8, –8T, –14T, amended; allocation and apportionment of deductions for charitable contributions (TD 9143) 36, 442 26 CFR 1.904–0, –4, –6, amended; 1.904–5, revised; 1.904(b)–1, –2, revised; 1.904(b)–3, –4, removed; 1.904(j)–1, added; 1.954–2, amended; application of section 904 to income subject to separate limitations (TD 9141) 35, 359 26 CFR 1.1031(a)–2, revised; 1.1031(a)–2T, added; additional rules for exchanges of personal property under section 1031(a) (TD 9151) 38, 489 26 CFR 31.3406(g)–1, amended; 31.3406(j)–1, amended; 31.3406(j)–1T, removed; 301.6724–1, amended; 602.101, amended; information reporting and backup withholding for payment card transactions (TD 9136) 31, 112 26 CFR 301.7701–1, –3, –5, revised; 301.7701–1T, –2(b)(9), –2T, –5T, added; clarification of definitions (TD 9153) 39, 517 26 CFR 301.7701–3, amended; 301.7701–3T, added; deemed election to be an association taxable as a corporation for a qualified electing S corporation (TD 9139) 38, 495

2004–39 I.R.B. vii September 27, 2004