INCOME TAX—Cont.

26 CFR 1.368–1, amended; corporate reorganizations; guidance on the measurement of continuity of interest (REG–129706–04) 37, 478 26 CFR 1.368–1, –2, amended; corporate reorganizations, transfers of assets or stock following a reorganization (REG–130863–04) 39, 538 26 CFR 1.368–1(b), –2, amended; reorganizations under section 368(a)(1)(E) or (F) (REG–106889–04) 38, 501 26 CFR 1.402(b)–1, amended; 1.402(g)(3)–1, added; 1.403(b)–0, added; 1.403(b)–1 thru –3, revised; 1.403(b)–4 thru –11, added; 1.414(c)–5 redesignated as 1.414(c)–6; 1.414(c)–5, added; 31.3121(a)(5)–2, added; revised regulations concerning section 403(b) tax-sheltered annuity contracts (REG–155608–02) 49, 924 26 CFR 1.704–2, amended; 1.752–2, amended; treatment of disregarded entities under section 752 (REG–128767–04) 39, 534 ; hearing (Ann 99) 50, 983 26 CFR 1.707–0, –3, –5 thru –9, amended; 1.752–3, amended; section 707 regarding disguised sales, generally (REG–149519–03) 51, 1009 26 CFR 1.860F–4, amended; real estate mortgage investment conduits (REMICs) (REG–154077–03) 37, 476 26 CFR 1.861–4, amended; source of compensation for labor or personal services (REG–136481–04) 37, 480 26 CFR 1.861–8(e)(12), added; 1.861–14, revised; allocation and apportionment of deductions for charitable contributions (REG–208246–90) 36, 450 26 CFR 1.864–4, revised; stock held by foreign insurance companies (REG–117307–04) 28, 39 26 CFR 1.951–1, amended; guidance under section 951 for determining pro rata share (REG–129771–04) 36, 453 26 CFR 1.1031(a), (j), amended; additional rules for exchanges of personal property under section 1031(a) (REG–116265–04) 38, 505 26 CFR 1.1045–1, added; section 1045 application to partnerships (REG–150562–03) 32, 175 ; correction (Ann 68) 38, 508 ; correction (Ann 73) 39, 543 26 CFR 1.1271–0, amended; 1.1275–2, amended; accrual for certain REMIC regular interests (REG–108637–03) 37, 472 26 CFR 1.1363–2, amended; LIFO recapture under section 1363(d) (REG–149524–03) 39, 528 26 CFR 1.1374–3, amended; 1.1374–10, revised, adjustment to net unrealized built-in gain (REG–131486–03) 28, 36 26 CFR 1.1502–13, amended; consolidated returns; intercompany transactions (REG–131264–04) 38, 506 26 CFR 1.1502–20, –32, amended; extension of time to elect method for determining allowable loss (REG–135898–04) 40, 568 26 CFR 1.1502–32, amended; treatment of loss carryovers from separate return limitation years (REG–129274–04) 40, 567 26 CFR 301.7502–1, amended; timely mailing treated as timely filing (REG–138176–02) 43, 710 26 CFR 301.7701–1(d), –5, revised; 301.7701–2(b)(9), added; clarification of definitions (REG–124872–04) 39, 533