INCOME TAX—Cont.

26 CFR 1.6050L–2T, added; 602.101, amended; information returns by donees relating to qualified intellectual property contributions (TD 9206) 25, 1283 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 301.7701–2(b)(8)(vi), added; 301.7701–2T, amended; classification of certain foreign entities (TD 9197) 18, 985 26 CFR 301.7701–3, amended; 301.7701–3T, removed; deemed election to be an association taxable as a corporation for a qualified electing S corporation (TD 9203) 25, 1285 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 ; correction (Ann 31) 18, 996 31 CFR 10.35, amended; regulations governing practice before the Internal Revenue Service (TD 9201) 23, 1153 Reportable transaction understatement, penalty, special rule for

amended returns, disqualified tax advisor (Notice 12) 7, 494 Revocations, exempt organizations (Ann 8) 4, 380 ; (Ann 18) 9,

660 ; (Ann 21) 12, 776 ; (Ann 38) 21, 1097 ; (Ann 44) 26, 1377 Safe harbor:

Elective safe harbor for valuation under section 475 for mark ing to market (REG–100420–03) 24, 1236 Sale and leaseback transactions, uniform capitalization of in terest expense (TD 9179) 11, 707 Section 901(j)(5) Presidential waiver, section 901(j)(1) no longer

applies to Libya (RR 3) 3, 334 Standard Industrial Classification (SIC) system replaced by the

North American Industry Classification System (NAICS) (TD 9202) 24, 1213 Standard Industry Fare Level (SIFL) formula (RR 14) 12, 749 State and local general sales tax deduction (Notice 31) 14, 830 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 ; correction (Ann 25) 15, 891 Transfers of non-statutory stock options, executives (Ann 19)

11, 744 ; supplemental information (Ann 39) 22, 1151 Tax conventions:

Mutual Agreement on U.K. pension arrangements (Ann 30)

18, 988