INCOME TAX—Cont.

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 ; correction (Ann 38) 24, 1062 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 1.861–9T, –12T, amended; 1.902–0, –1, –2, amended; 1.902–1T, added; 1.904–0, –2, –4 thru –7, amended; 1.904–2T, –4T, –5T, –7T, added; 1.904(f)–12, amended; 1.904(f)–12T, added; 1.964–1, –1T, amended; 602.101, amended; application of separate limitations to dividends from noncontrolled section 902 corporations (TD 9260) 23, 1001 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 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

2006–26 I.R.B. xi June 26, 2006