INCOME TAX—Cont.

26 CFR 1.954–2, amended; 1.954–2T, added; guidance under subpart F relating to partnerships (TD 9240) 7, 454 26 CFR 1.1291–9, amended; 1.1297–0, revised; 1.1297–3, added; 1.1298–0, –3, added; 602.101, amended; guidance on passive foreign investment company (PFIC) purging elections (TD 9231) 2, 272 26 CFR 1.1291–9T, added; 1.1297–0T, added; 1.1297–3T, revised; 1.1298–0T, –3T, added; 602.101, amended; guidance on passive foreign investment company (PFIC) purging elections (TD 9232) 2, 266 26 CFR 1.1374–0, –8, –10, amended; 1.1374–8T, –10T, removed; section 1374 effective dates (TD 9236) 5, 382 26 CFR 1.1441–1, –3, amended; 1.1441–6, revised; 1.6049–5, amended; 301.6114–1, amended; revisions to regulations relating to withholding of tax on certain U.S. source income paid to foreign persons and revisions of information reporting regulations (TD 9253) 14, 689 26 CFR 1.1502–11, amended; application of section 108 to members of a consolidated group, correction to TD 9192 (Ann 15) 11, 632 26 CFR 1.1502–13(c)(7)(ii), Example 13, removed and reserved; intercompany transactions, manufacturer incentive payments (TD 9261) 21, 919 26 CFR 1.1502–21, –21T, –32, amended; 1.1502–32T, –35T, removed; 1.1502–35, added; 602.101, amended; suspension of losses on certain stock dispositions (TD 9254) 13, 662 26 CFR 1.1502–47, –76, amended; 1.1502–47T, –76T, added; amendment of tacking rule requirements of life-nonlife consolidated regulations (TD 9258) 20, 886 26 CFR 1.1502–77, amended; 1.1502–77T, added; agent for a consolidated group with foreign common parent (TD 9255) 15, 741 26 CFR 1.7874–1T, added; guidance for determining ownership by former shareholders or partners of domestic entities (TD 9238) 6, 408 26 CFR 301.6103(j)(5)–1, added; 301.6103(j)(5)–1T, removed; disclosure of return information to the Department of Agriculture (TD 9245) 14, 696 26 CFR 301.6103(p)(4)–1T, (p)(7)–1T, added; 6103(p)(7)–1, removed; procedures for administrative review of a determination that an authorized recipient has failed to safeguard tax returns or return information (TD 9252) 12, 633 26 CFR 301.7701–1, –2, –5, revised; 301.7701–1T, –2T, –5T, removed; clarification of definitions (TD 9246) 9, 534 26 CFR 301.7701–2, –2T, amended; classification of definitions (TD 9235) 4, 338 26 CFR 301.7701–3T, added; deemed election to be an association taxable as a corporation for a qualified electing S corporation, correction to TD 9203 (Ann 12) 6, 421 Reporting requirements for widely held fixed investment trusts

(TD 9241) 7, 427 Revocations, exempt organizations (Ann 3) 3, 327 ; (Ann 9) 5,

392 ; (Ann 13) 7, 462 ; (Ann 17) 12, 653 ; (Ann 24) 16, 820 ; (Ann 28) 18, 873 ; (Ann 33) 20, 914