INCOME TAX—Cont.

26 CFR 1.263A–1, –2, amended; 1.263A–1T, –2T, added; guidance regarding the simplified service cost method and the simplified production method (TD 9217) 37, 498 26 CFR 1.269B–1, added; 1.367(b)–2, revised; 301.269B–1, added; treatment of a stapled foreign corporation (TD 9216) 36, 461 26 CFR 1.368–1, amended; corporate reorganizations, guidance on the measurement of continuity of interest (TD 9225) 42, 716 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 1.864–4, revised; stock held by foreign insurance companies (TD 9226) 43, 772 26 CFR 1.883–5, revised; exclusions from gross income of foreign corporations (TD 9218) 37, 503 26 CFR 1.951–1, amended; guidance under section 951 for determining pro rata share (TD 9222) 40, 614 26 CFR 1.1363–2, amended; 602.101, amended; LIFO recapture under section 1363(d) (TD 9210) 33, 290 ; correction (Ann 64) 37, 537 26 CFR 1.6015(a)–1 thru (j)–1, removed; 1.6654–2, –3, amended; 1.6654–5 redesignated as 1.6654–7; new 1.6654–5, –6, added; updating estimated income tax regulations under section 6654 (TD 9224) 41, 688 26 CFR 1.6664–2T, amended; qualified amended returns (TD 9186); correction (Ann 53) 31, 258 26 CFR 301.6020–1, removed; 301.6020–1T, added; substitute for return (TD 9215) 36, 468 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 ; (Ann 75)

42, 764 Safe harbor, for valuation under section 475 for marking to mar ket (REG–100420–03); correction (Ann 57) 33, 318 Source of income from certain space and ocean activities, source

of communications income (REG–106030–98) 42, 739 Specifications for electronic or magnetic filing of Form 1042-S,

Foreign Person’s U.S. Source Income Subject to Withholding, updates and corrections to Publication 1187 (Ann 73) 41, 715 Standard Industry Fare Level (SIFL) formula (RR 61) 38, 538 Stocks:

Disallowance of deduction for reacquisition payments, divi dends paid by corporation not maintaining employee stock ownership plan (ESOP) (REG–133578–05) 39, 610 Golden parachute payments, effect of election under section

83(b) for purposes of section 280G (RR 39) 27, 1 Held by foreign insurance companies (TD 9226) 43, 772 Subchapter T cooperatives, return required (REG–149436–04)

35, 454

October 31, 2005 xi 2005–44 I.R.B.