INCOME TAX—Cont.

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 ; correction (Ann 68) 38, 510 26 CFR 1.882–0, –5, amended; 1.882–5T, added; 1.884–1, amended; 1.884–1T, added; 602.101, amended; determination of interest expense deduction of foreign corporations (TD 9281) 39, 517 ; correction (Ann 82) 44, 821 ; additional corrections (Ann 84) 45, 873 26 CFR 1.904–4, amended; application of separate limitations to dividends from noncontrolled section 902 corporations, correction to TD 9260 (Ann 67) 38, 509 26 CFR 1.1502–35, amended; suspension of losses on certain stock dispositions, correction to TD 9254 (Ann 44) 27, 49 ; correction (Ann 66) 37, 448 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 1.7702–0, –2, added; attained age of the insured under section 7702 (TD 9287) 46, 896 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 ; correction (Ann 72) 40, 630 26 CFR 300.0, amended; 300.4, .5, .6, added; user fees relating to enrollment (TD 9288) 44, 794 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 ; correction (Ann 89) 44, 826 26 CFR 301.6320–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing upon filing of notice of federal tax lien (TD 9290) 46, 879 26 CFR 301.6330–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing prior to levy (TD 9291) 46, 887 26 CFR 301.6502–1, revised; collection after assessment (TD 9284) 40, 582 Return transcripts or records, request for copy, Income Verifica tion Express Service (IVES) program (Ann 74) 42, 746

November 27, 2006 xii 2006–48 I.R.B.