INCOME TAX—Cont.

Stocks:

Exchange of securities of foreign corporation, domestic cor poration (Notice 6) 5, 448 Loss disallowance on disposition of subsidiary stock by con solidated group (TD 9187) 13, 778 Transfers of non-statutory stock options, executives (Ann 19)

11, 744 Tax conventions:

U.S.-New Zealand MAP Agreement regarding treatment of

income derived through certain fiscally transparent entities (Ann 17) 10, 673 U.S. and Swiss pension plans for tax treaty benefits, agree ment (Ann 3) 2, 270 Tax-exempt leasing involving defeasance (Notice 13) 9, 630 Technical Advice Memoranda (TAMs) and Technical Expedited

Advice Memoranda (TEAMs) (RP 2) 1, 86 Testimony or production of records in a court or other proceeding

(TD 9178) 11, 708 Tonnage tax regime, election (Notice 2) 3, 337 Undisclosed reportable transactions, assertion of penalty (Notice

11. 7, 493