INCOME TAX—Cont.

26 CFR 1.56–0, –1, revised; 1.6425–2, revised; 1.6425–3, amended; 1.6655–0, added; 1.6655–1 thru –3, revised; 1.6655–4 thru –6, added; 1.6655–7, removed; 1.6655–5 redesignated as 1.6655–7 and revised; 301.6655–1, revised; corporate estimated tax (REG–107722–00) 4, 354 26 CFR 1.468B–0, amended; 1.468B–6, added; 1.1031(k)–1, amended; 1.7872–16, added; escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property (REG–113365–04) 10, 580 26 CFR 1.954–2, amended; guidance under subpart F relating to partnerships (REG–106418–05) 7, 461 26 CFR 1.1291–9, revised; 1.1297–0, revised; 1.1297–3, added; 1.1298–0, –3, revised; guidance on passive foreign investment company (PFIC) purging elections (REG–133446–03) 2, 299 26 CFR 1.1502–19, amended; treatment of excess loss accounts (REG–138879–05) 8, 503 26 CFR 1.7874–1, added; guidance for determining ownership by former shareholders or partners of domestic entities (REG–143244–05) 6, 419 26 CFR 301.6103(p)(4)–1, (p)(7)–1, added; procedures for administrative review of a determination that an authorized recipient has failed to safeguard tax returns or return information (REG–157271–05) 12, 652 26 CFR 301.7216–0, added; 301.7216–1, –2, –3, revised; guidance necessary to facilitate electronic tax administration (REG–137243–02) 3, 317 31 CFR 10.1, 10.25, 10.27, 10.29, 10.34, 10.51, 10.52, 10.61, 10.65, 10.68, 10.76, 10.77, 10.78, 10.90, 10.91, revised; 10.2, 10.5, 10.6, 10.7, 10.22, 10.50, 10.60, 10.62, 10.70, 10.72, 10.73, 10.82, amended; 10.73, removed; 10.72 redesignated as 10.73; 10.71 redesignated as 10.72, 10.71, added; regulations governing practice before the Internal Revenue Service (REG–122380–02) 10, 563 Publication 1223, General Rules and Specifications for Substi tute Forms W-2c and W-3c, revised (RP 19) 13, 677 Qualified settlement funds and certain other escrow accounts,

trusts, and funds, taxation and reporting of earned income (TD 9249) 10, 546 ; (REG–113365–04) 10, 580 Regulated investment company (RIC), commodity swaps (RR 1)

2, 261 Regulations:

26 CFR 1.141–0, –1, –15, amended; 1.141–13, added; 1.145–0, –2, amended; 1.149(d)–1, amended; 1.150–1, amended; obligations of states and political subdivisions (TD 9234) 4, 329 26 CFR 1.356–1, revised; 1.358–1, revised; 1.358–2, amended; 1.1502–19, amended; 1.1502–19T, revised; 1.1502–32, amended; determination of basis of stock or securities received in exchange for, or with respect to, stock or securities in certain transactions, treatment of excess loss accounts (TD 9244) 8, 463 26 CFR 1.358–6, amended; 1.367(a)–3, (a)–8, (b)–1, (b)–3, (b)–4, (b)–6, amended; 1.367(b)–13, added; 1.884–2, –2T, amended; 1.6038B–1, –1T, amended; statutory mergers or consolidations under section 368(a)(1)(A) involving one or