INCOME TAX—Cont.

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 ; correction (Ann 25) 15, 891 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 1.461–4, amended; economic performance requirement (TD 8408); correction (Ann 28) 17, 969 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 1.664–1, amended; charitable remainder trusts (CRTs), application of ordering rule (TD 9190) 15, 855 26 CFR 1.704–3, –4, amended; 1.737–2, amended; 1.737–5, revised; installment obligations and contributed contracts (TD 9193) 15, 862 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 1.1502–11, –13, –19, –21, –21T, –32, –32T, –76, –80, –80T, amended; 1.1502–28, added; 1.1502–13T, –19T, –28T, removed; application of section 108 to members of a consolidated group (TD 9192) 15, 866 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 301.6103(j)(1)–1, amended; 301.6103(j)(1)–1T, added; disclosure of return information to the Bureau of the Census (TD 9188) 15, 883 26 CFR 301.6334–1, amended; property exempt from levy (TD 9189) 13, 788 26 CFR 301.7602–1, revised; 301.7602–1T, removed; designated IRS officer or employee under section 7602(a)(2) of the Internal Revenue Code (TD 9195) 17, 958 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

April 25, 2005 x 2005–17 I.R.B.