INCOME TAX—Cont.

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 ; correction (Ann 102) 52, 1184 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 ; correction (Ann 104) 52, 1186 26 CFR 1.704–2, amended; 1.752–2, amended; 602.101, revised; treatment of disregarded entities under section 752 (TD 9289) 45, 827 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 1.937–1, amended; residence rules involving U.S. possessions (TD 9297) 50, 1089 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 1.6011–4, amended; 1.6011–4T, added; 301.6111–3T, added; 301.6112–1, amended; AJCA modifications to the section 6011, 6111, and 6112 regulations (TD 9295) 49, 1030