INCOME TAX—Cont.

Regulated investment companies (RICs), foreign taxes (REG–105248–04) 43, 787 Regulations:

26 CFR 1.45G-0T, –1T, added; 602.101, amended; railroad track maintenance credit (TD 9286) 43, 750 26 CFR 1.48–12, amended; 1.167(a)–14, amended; 1.167(a)–14T, removed; 1.168(d)–1, amended; 1.168(d)–1T, amended; 1.168(i)–6T, amended; 1.168(k)–0, –1, added; 1.168(k)–0T, –1T, removed; 1.169–3, amended; 1.169–3T, removed; 1.312–15, amended; 1.1400L(b)–1, added; 1.1400L(b)–1T, removed; special depreciation allowance (TD 9283) 41, 633 26 CFR 1.162(k)–1, added; 1.404(k)–3, added; dividends paid deduction for stock held in employee stock ownership plan (TD 9282) 39, 512 26 CFR 1.199–0, –2, –3, –3T, –5, –7, –8, –8T, amended; 1.199–2T, –5T, –7T, added; TIPRA amendments to section 199 (TD 9293) 48, 957 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 1.358–1, –2(c), amended; 1.1502–19T, –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, correction to TD 9244 (Ann 91) 47, 953 26 CFR 1.367(b)–0 thru –3, amended; 1.367(b)–6, revised; 1.367(b)–7, –8, –9, added; 1.381(a)–1, revised; stock transfer rules, carryover of earnings and taxes (TD 9273) 37, 394 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 1.448–2, added; 1.448–2T, removed; 602.101, amended; nonaccrual-experience method of accounting under section 448(d)(5) (TD 9285) 41, 656 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 1.671–5, amended; 1.671–5T, added; reporting rules for widely held fixed investment trusts (TD 9279) 36, 355 26 CFR 1.704–1, amended; 1.704–1T, removed; partner’s distributive share, foreign tax expenditures (TD 9292) 47, 914 26 CFR 1.704–2, amended; 1.752–2, amended; 602.101, revised; treatment of disregarded entities under section 752 (TD 9289) 45, 827