INCOME TAX—Cont.

Proposed Regulations:

26 CFR 1.45G–0, –1, added; railroad track maintenance credit (REG–142270–05) 43, 791 26 CFR 1.72–6(e), added; 1.1001–1(h), (i), (j), added; exchanges of property for an annuity (REG–141901–05) 47, 947 26 CFR 1.141–0, –1, –13, –15, amended; 1.141–6, revised; 1.145–2, amended; general allocation and accounting regulations under section 141 (REG–140379–02; REG–142599–02) 44, 808 26 CFR 1.141–4, revised; 1.141–15, amended; treatment of payments in lieu of taxes under section 141 (REG–136806–06) 47, 950 26 CFR 1.162–4, revised; 1.263(a)–0, amended; 1.263(a)–1 thru –3, revised; guidance regarding deduction and capitalization of expenditures related to tangible property (REG–168745–03) 39, 532 26 CFR 1.199–2, –3, –5, –7, –8, amended; TIPRA amendments to section 199 (REG–127819–06) 48, 1013 26 CFR 1.358–2, amended; 1.362–3, –4, added; 1.367–1, amended; 1.705–1, amended; limitations on transfers of built-in losses (REG–110405–05) 48, 1004 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 ; correction (Ann 90) 47, 953 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