INCOME TAX—Cont.

26 CFR 1.197–2, amended; 1.338–1, –11, amended; 1.846–2, –4, amended; application of section 338 to insurance companies (REG–146384–05) 17, 843 26 CFR 1.199–3, –8, amended; computer software under section 199(c)(5)(B) (REG–111578–06) 24, 1060 26 CFR 1.302–2, –4, amended; 1.331–1, amended; 1.332–6, added; 1.338–10, amended; 1.351–3, added; 1.355–5, added; 1.368–3, added; 1.381(b)–1, amended; 1.382–8, amended; 1.382–11, added; 1.1081–11, added; 1.1221–2, amended; 1.1502–13, –31, –32, –33, –35, –76, –95, amended; 1.1563–1, –3, amended; 1.6012–2, amended; guidance necessary to facilitate business electronic filing and burden reduction (REG–134317–05) 26, 1184 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 1.861–9, –12, revised; 1.902–1, revised; 1.904–2, –4, –5, revised; 1.904–7, amended; 1.904(f)–12, amended; 1.964–1, revised; application of separate limitations to dividends from noncontrolled section 902 corporations (REG–144784–02) 23, 1036 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 1.1502–47, –76, amended; amendment of tacking rule requirements of life-nonlife consolidated regulations (REG–133036–05) 20, 911 26 CFR 1.1502–77, amended; agent for a consolidated group with foreign common parent (REG–164247–05) 15, 758 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

June 26, 2006 x 2006–26 I.R.B.