INCOME TAX—Cont.

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 ; correction (Ann 41) 23, 1212 26 CFR 1.358–5T, –7, added; 1.704–1 thru –4, amended; 1.705–1, amended; 1.737–2, amended; 1.737–5, revised; 1.752–0, –1, –5, amended; 1.752–6, –7, added; 1.752–6T, removed; 602.101, amended; assumption of partner liabilities (TD 9207) 26, 1344 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 1.871–10, amended; 1.1443–1, amended; 1.1446–0 thru –5, –6T, –7, added; 1.1461–1, –2, amended; 1.1461–3, added; 1.1462–1, amended; 1.1463–1, amended; 301.6109–1, amended; 301.6721–1, amended; 602.101, amended; section 1446 regulations, withholding on effectively connected taxable income allocable to foreign partners (TD 9200) 23, 1158 26 CFR 1.1031(a)–2, amended; 1.1031(a)–2T, removed; 1.1031(j)–1(d), amended; additional rules for exchanges of personal property under section 1031(a) (TD 9202) 24, 1213 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

June 27, 2005 xii 2005–26 I.R.B.