INCOME TAX—Cont.

602.101(b), amended; residence and source rules involving U.S. possessions and other conforming changes (TD 9194) 20, 1016 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 ; correction (Ann 25) 15, 891 26 CFR 1.355–0, amended; 1.355–7, added; 1.355–7T, removed; guidance under section 355(e), recognition of gain on certain distributions of stock or securities in connection with an acquisition (TD 9198) 18, 972 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 ; correction (Ann 35) 21, 1095 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

May 31, 2005 xi 2005–22 I.R.B.