INCOME TAX—Cont.

Regulated investment company, application of look-through rule

to ownership of shares by segregated asset accounts (RR 7) 6, 464 Regulations:

26 CFR 1.45D–1, added; 1.45D–1T, removed; 602.101, revised; new markets tax credit (TD 9171) 6, 452 26 CFR 1.59–1, added; 602.101, amended; optional 10-year writeoff of certain tax preferences (TD 9168) 4, 354 26 CFR 1.263A–9, –15, amended; 1.263A–9T, –15T, removed; uniform capitalization of interest expense in safe harbor sale and leaseback transactions (TD 9179) 11, 707 26 CFR 1.337(d)–2, revised; 1.337(d)–2T, removed; 1.1502–20, –32, –32T, revised; 1.1502–20T(i), removed; 602.101, amended; loss limitation rules (TD 9187) 13, 778 26 CFR 1.368–1(b), amended; reorganizations under section 368(a)(1)(E) and section 368(a)(1)(F) (TD 9182) 11, 713 26 CFR 1.488–1T, revised; 1.6661–1 thru –6, removed; 602.101, amended; substantial understatement of income tax liability (TD 9174) 9, 629 26 CFR 1.817–5, amended; diversification requirements for variable annuity, endowment, and life insurance contracts (TD 9185) 12, 749 26 CFR 1.856–9, added; 1.1361–4, amended; 301.7701–2, amended; modification of check the box (TD 9183) 12, 754 26 CFR 1.860F–4, amended; Real Estate Mortgage Investment Conduits (REMICs) (TD 9184) 12, 753 26 CFR 1.1374–3, amended; 1.1374–10, revised; adjustment to net unrealized built-in gain (TD 9180) 11, 714 26 CFR 1.1374–8, –10, amended; 1.1374–8T, –10T, added; section 1374 effective dates (TD 9170) 4, 363 ; correction (Ann 13) 8, 627 26 CFR 1.6011–5T, added; 1.6033–4T, added; 1.6037–2T, added; 301.6011–5T, added; 301.6033–4T, added; 301.6037–2T, added; returns required on magnetic media (TD 9175) 10, 665 26 CFR 1.6031(a)–1, amended; 1.6031(a)–1T, removed; return of partnership income (TD 9177) 10, 671 26 CFR 1.6664–1T, –2T, added; 1.6664–2, amended; qualified amended returns (TD 9186) 13, 790 26 CFR 301.6334–1, amended; property exempt from levy (TD 9189) 13, 788 26 CFR 301.9100–1, revised; 301.9100–2 thru –7, added; 602.101, amended; testimony or production of records in a court or other proceeding (TD 9178) 11, 708 31 CFR 10.33, amended; 10.35 thru 10.38, added; 10.52, amended; regulations governing practice before the Internal Revenue Service (TD 9165) 4, 357 Reportable transaction understatement, penalty, special rule for

amended returns, disqualified tax advisor (Notice 12) 7, 494 Revocations, exempt organizations (Ann 8) 4, 380 ; (Ann 18) 9,

660 ; (Ann 21) 12, 776 Safe harbor sale and leaseback transactions, uniform capitaliza tion of interest expense (TD 9179) 11, 707 Section 901(j)(5) Presidential waiver, section 901(j)(1) no longer

applies to Libya (RR 3) 3, 334 Standard Industry Fare Level (SIFL) formula (RR 14) 12, 749

March 28, 2005 vii 2005–13 I.R.B.