INCOME TAX—Cont.

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 thru –5T, –6, –7, amended; 1.280F–6T redesignated as 1.280F–6; depreciation of vans and light trucks (TD 9133) 28, 25 26 CFR 1.338–0, –6, amended; 1.338–6T, added; 1.1060–1, amended; 1.1060–1T, added; treatment of certain nuclear decommissioning funds for purposes of allocating purchase price in certain deemed and actual asset acquisitions (TD 9158) 42, 665 26 CFR 1.421–1 thru –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 ; correction (Ann 86) 46, 842 26 CFR 1.988–0, –2, amended; 1.988–6, added; 1.1275–2, –4, amended; 602.101(b), amended; guidance regarding the treatment of certain contingent payment debt instruments with one or more payments that are denominated in, or determined by reference to, nonfunctional currency (TD 9157) 40, 545 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 1.1502–20T, –32T, amended; extension of time to elect method for determining allowable loss (TD 9154) 40, 560 26 CFR 1.1502–32T, amended; treatment of loss carryovers from separate return limitation years (TD 9155) 40, 562 26 CFR 1.6038A–1, –2, amended; 1.6038A–2T, removed; electronic filing of duplicate Forms 5472 (TD 9161) 43, 704 26 CFR 1.6050P–0, –1, amended; 1.6050P–2, added; 602.101, amended; information reporting under section 6050P for discharges of indebtedness (TD 9160) 45, 785