INCOME TAX—Cont.

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 1.163(d)–1T, removed; time and manner of making section 163(d)(4)(B) election to treat qualified dividend income as investment income, correction to TD 9191 (Ann 26) 18, 871 26 CFR 1.197–0, –2, amended; 1.197–2T, added; 1.338–0, –1, amended; 1.338–1T, –11, –11T, added; 1.338(i)–1, amended; 1.381(c)(22)–1, amended; 1.846–0, –2, amended; 1.846–2T, –4T, added; 1.846–4, revised; 1.1060–1, amended; 602.101, amended; application of section 338 to insurance companies (TD 9257) 17, 821 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 ; correction (Ann 31) 20, 912 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 more foreign corporations, and guidance necessary to facilitate business electronic filing under section 6038B (TD 9243) 8, 475 26 CFR 1.367(a)–3, (b)–4, (b)–6, amended; application of section 367 in cross border section 304 transactions, certain transfers of stock involving foreign corporations (TD 9250) 11, 588 26 CFR 1.368–2, amended; 1.368–2T, removed; statutory mergers and consolidations (TD 9242) 7, 422 ; 1.368–2, amended; amendment (TD 9259) 19, 874 26 CFR 1.468B–0, –1, –5, amended; 1.468B–6 thru –9, added; 602.101, amended; escrow funds and other similar funds (TD 9249) 10, 546 26 CFR 1.671–4, amended; 1.671–5, added; 1.6041–9, added; 1.6042–5, added; 1.6045–1, amended; 1.6049–4, –5, amended; 1.6050N–2, added; 301.6109–1, amended; reporting for widely held fixed investment trusts (TD 9241) 7, 427 26 CFR 1.861–9, –9T, amended; allocation and apportionment of expenses, alternative method for determining tax book value of assets (TD 9247) 9, 521 26 CFR 1.881–5, added; 1.881–5T, revised; 1.931–1T, amended; 1.932–1T, amended; 1.933–1T, amended; 1.935–1T, amended; 1.937–1, added; 1.937–1T, removed; 602.101, amended; residence rules involving U.S. possessions (TD 9248) 9, 524 ; correction (Ann 32) 20, 913 26 CFR 1.951–1, amended; special rules regarding certain section 951 pro rata share allocations (TD 9251) 11, 590

2006–22 I.R.B. x May 30, 2006