INCOME TAX—Cont.

26 CFR 1.358–5, added; assumption of liabilities (REG–106736–00) 26, 1376 26 CFR 1.367(a)–3, amended; 1.367(b)–4, –6, amended; application of section 367 in cross border section 304 transactions; certain transfers of stock involving foreign corporations (REG–127740–04) 24, 1254 26 CFR 1.368–2(b), amended; statutory mergers and consolidations (REG–117969–00) 7, 533 26 CFR 1.475–0, amended; 1.475(a)–4, added; safe harbor for valuation under section 475 (REG–100420–03) 24, 1236 26 CFR 1.1374–8, –10, amended; section 1374 effective dates (REG–139683–04) 4, 371 26 CFR 1.1441–1, –3, –6, amended; 1.6049–5, amended; 301.6114–1, amended; revision to regulations relating to withholding of tax on certain U.S. source income paid to foreign persons and revisions to information reporting regulations (REG–125443–01) 16, 912 26 CFR 1.1446–6, added; 1.1464–1, amended; 1.6071–1, revised; 1.6091–1, amended; 1.6151–1, amended; 1.6302–2, revised; 1.6414–1, amended; 301.6302–1, revised; 301.6402–3, amended; 301.6722–1, revised; section 1446 regulations, withholding on effectively connected taxable income allocable to foreign partners (REG–108524–00) 23, 1209 26 CFR 1.1502–13, –80, amended; miscellaneous operating rules for successor persons, succession to items of the liquidating corporation (REG–131128–04) 11, 733 25 CFR 1.1502–21, amended; 1.1503(d)–0 thru –6, added; 1.6043–4T, amended; dual consolidated loss (REG–102144–04) 25, 1297 26 CFR 1.6011–5, added; 1.6033–4, added; 1.6037–2, added; 301.6011–5, added; 301.6033–4, added; 301.6037–2, added; returns required on magnetic media (REG–130671–04) 10, 694 26 CFR 1.6050L–2, added; information returns by donees relating to qualified intellectual property contributions (REG–158138–04) 25, 1341 26 CFR 1.6664–1, –2, amended; qualified amended returns (REG–122847–04) 13, 804 26 CFR 1.7702–0, –3, added; attained age of insured under section 7702 (REG–168892–03) 25, 1293 26 CFR 301.6103(j)(1)–1, revised; disclosure of return information to the Bureau of the Census (REG–147195–04) 15, 888 26 CFR 301.6103(n)–1, revised; disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property and services for tax administration purposes (REG–148867–03) 9, 646 26 CFR 301.6502–1, revised; collection after assessment (REG–148701–03) 13, 802 26 CFR 301.7701–2, amended; classification of certain foreign entities (REG–148521–04) 18, 995 31 CFR 10.35, amended; 10.36, 10.38, revised; 10.39, added; 10.52, revised; regulations governing practice before the Internal Revenue Service (REG–159824–04) 4, 372

2005–26 I.R.B. xi June 27, 2005