INCOME TAX—Cont.

Regulations:

26 CFR 1.199–3T, –8T, amended; computer software under section 199(c)(5)(B), correction to TD 9262 (Ann 56) 35, 342 26 CFR 1.338–3, amended; 1.338(h)(10)–1, amended; 1.338(h)(10)–1T, removed; effect of elections in certain multi-step transactions (TD 9271) 33, 224 26 CFR 1.382–1, amended; 1.382–10, added; 1.382–10T, removed; distributions of interests in a loss corporation from qualified trusts (TD 9269) 30, 92 26 CFR 1.410(b)–0, –6, –10, amended; exclusion of employees of 501(c)(3) organizations in 401(k) and 401(m) plans (TD 9275) 35, 327 26 CFR 1.482–0, –1, –2, –4, –6, –8, amended; 1.482–0T, –1T, –2T, –4T, –6T, –8T, –9T, added; 1.861–8, –8T, amended; 1.6038–3(a)(3), amended; 1.6038A–3T, added; 1.6662–6, amended; 1.6662–6T, added; treatment of services under section 482, allocation of income and deductions from intangibles, stewardship expense (TD 9278) 34, 256 26 CFR 1.860A–0, –1, amended; 1.860A–1T, added; 1.860G–3, amended; 1.860G–3T, added; 1.863–0, –1, amended; 1.863–1T, added; 1.1441–0, –2, amended; 1.1441–2T, added; REMIC residual interests-accounting for REMIC net income (including any excess inclusions) (foreign holders) (TD 9272) 35, 332 26 CFR 1.1502–76T, amended; 1.1563–1, amended; 602.101, amended; amendment of tacking rule requirements of lifenonlife consolidated regulations, and guidance necessary to facilitate business electronic filing and burden reduction, correction to TD 9258 and TD 9264 (Ann 46) 28, 76 26 CFR 1.6038–2, –2T, amended; 1.6038A–2, –2T, amended; 602.101(b), amended; information returns required with respect to certain foreign corporations and certain foreignowned domestic corporations (TD 9268) 30, 94 26 CFR 1.6041–1, –3, amended; 1.6045–5, added; reporting of gross proceeds payments to attorneys (TD 9270) 33, 237 26 CFR 1.7874–2T, added; guidance regarding expatriated entities and their foreign parents (TD 9265) 27, 1 26 CFR 54.4980G–0 thru –5, added; employer comparable contributions to Health Savings Accounts under section 4980G (TD 9277) 33, 226 26 CFR 301.6103(j)(1)–1, amended; 301.6103(j)(1)–1T, added; disclosure of return information to the Bureau of Economic Analysis (TD 9267) 34, 313 26 CFR 301.6103(k)(6)–1, added; 301.6103(k)(6)–1T, removed; disclosure of return information by certain officers and employees for investigative purposes (TD 9274) 33, 244 Revocations, exempt organizations (Ann 48) 31, 136 ; (Ann 54)

33, 254 ; (Ann 55) 35, 342 Revoking an election under section 83(b) (RP 31) 27, 32 Tax Exempt Bond (TEB) Mediation Pilot Program, one-year re newal (Ann 43) 27, 48 United States dollar approximate separate transactions method

(DASTM) (REG–118897–06) 31, 121