INCOME TAX—Cont.

26 CFR 1.367(b)–2, –4, revised; 1.1248–1, –2, –3, –7, revised; 1.1248–8, added; section 1248 attribution principles (REG–135866–02) 27, 34 ; correction (Ann 64) 37, 447 ; additional corrections (Ann 65) 37, 447 26 CFR 1.482–0, –1, –2, –4, –6, –8, amended; 1.482–9, added; 1.861–8, amended; 1.6038A–3(a)(3), amended; 1.6662–6, amended; treatment of services under section 482, allocation of income and deductions from intangibles, stewardship expense (REG–146893–02) 34, 317 26 CFR 1.671–5, amended; reporting rules for widely held fixed investment trusts (REG–125071–06) 36, 375 26 CFR 1.706–1, amended; 1.901–2, revised; definition of taxpayer for purposes of section 901 and related matters (REG–124152–06) 36, 368 26 CFR 1.853–1 thru –4, amended; elimination of country-bycountry reporting to shareholders of foreign taxes paid by regulated investment companies (RICs) (REG–105248–04) 43, 787 26 CFR 1.860A–1, amended; 1.860G–3, amended; 1.863–1, amended; 1.1441–2, amended; REMIC residual interestsaccounting for REMIC net income (including any excess inclusions (foreign holders) (REG–159929–02) 35, 341 26 CFR 1.861–9T, amended; 1.985–1, amended; 1.985–5, revised; 1.987–1 thru –4, –6 thru –11, added; 1.987–5, revised, 1.988–1, –4, amended; 1.989(a)–1, amended; 1.989(c)–1, removed; income and currency gain or loss with respect to a section 987 qualified business unit (QBU) (REG–208270–86) 42, 698 26 CFR 1.871–14, amended; 1.881–2, amended; revisions to regulations relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments (REG–118775–06) 28, 73 ; hearing rescheduled (Ann 58) 36, 388 ; hearing cancelled (Ann 71) 40, 630 26 CFR 1.882–5, amended; 1.884–1, amended; determination of interest expense deduction of foreign corporations (REG–120509–06) 39, 570 26 CFR 1.959–1 thru –4, revised; 1.961–1, –2, revised; 1.961–3, –4, added; 1.1502–12, –32, revised; exclusion from gross income of previously taxed earnings and profits, and adjustments to basis of stock in controlled foreign corporations and of other property (REG–121509–00) 40, 602 26 CFR 1.985–3, amended; United States dollar approximate separate transactions method (REG–118897–06) 31, 121 26 CFR 1.1221–1, amended; section 1221(a)(4) capital asset exclusion accounts and notes receivable (REG–109367–06) 41, 683 26 CFR 1.6038–2, amended; 1.6038A–2, amended; information returns required with respect to certain foreign corporations and certain foreign-owned domestic corporations (REG–109512–05) 30, 100 26 CFR 1.7874–2, added; guidance regarding expatriated entities and their foreign parents (REG–112994–06) 27, 47 ; correction (Ann 79) 43, 792