INCOME TAX—Cont.

Regulations:

26 CFR 1.179–0, –2, –4, –5, amended; 1.179–2T, –4T, –5T, –6, removed; 1.179–6T, redesignated as 1.179–6 and amended; 602.101, amended; section 179 elections (TD 9209) 31, 153 26 CFR 1.861–4, amended; 602.101, amended; source of compensation for labor or personal services (TD 9212) 35, 429 26 CFR 1.861–8, –8T, –14, –14T, amended; allocation and apportionment of deductions for charitable contributions (TD 9211) 33, 287 26 CFR 1.1363–2, amended; 602.101, amended; LIFO recapture under section 1363(d) (TD 9210) 33, 290 26 CFR 1.6664–2T, amended; qualified amended returns (TD 9186); correction (Ann 53) 31, 258 26 CFR 301.6343–3, added; return of property in certain cases (TD 9213) 35, 440 Restricted property, whether transfer restrictions prevent treat ment as substantially vested (RR 48) 32, 259 Revocations, exempt organizations (Ann 54) 32, 283 Safe harbor, for valuation under section 475 for marking to mar ket (REG–100420–03); correction (Ann 57) 33, 318 Stocks, golden parachute payments, effect of election under sec tion 83(b) for purposes of section 280G (RR 39) 27, 1 Subchapter T cooperatives, return required (REG–149436–04)

35, 454 Tax conventions:

Canadian memorandum of understanding (MOU) on MAP

(Ann 47) 28, 71 Representations required to claim exemption from withhold ing tax on personal services income under U.S. income tax treaties, students/teachers (RP 44) 29, 110 Third party not liable for tax, relief under sections 6325(b)(4) and

7426(a)(4) (RR 50) 30, 124 Tobacco marketing quotas, tax treatment of termination pay ments (Notice 51) 28, 74 ; (Notice 57) 32, 267 Uniform capitalization, simplified methods, assets produced on

a routine and repetitive basis (RR 53) 35, 425

August 29, 2005 vi *U.S. Government Printing Office: 2005—310–365/20020 2005–35 I.R.B.