INCOME TAX—Cont.

26 CFR 1.987–1 thru –3, –6, amended; income and currency gain or loss with respect to a section 987 QBU, correction to REG–208270–86 (Ann 4) 7, 518 26 CFR 1.1502–43, –47, amended; 1.1561–1, –3, added; 1.1561–2, amended; 1.1563–1, added; guidance necessary to facilitate business electronic filing under section 1561 (REG–161919–05) 6, 463 26 CFR 1.9300–1, added; reduction in taxable income for housing Hurricane Katrina displaced individuals (REG–152043–05) 2, 263 26 CFR 301.6325–1, amended; 301.6503(f)–1, revised; 301.7426–1, revised; release of lien or discharge of property (REG–159444–04) 9, 618 Qualified amended returns (TD 9309) 7, 497 Qualified Zone Academy Bonds, allocations for years 2006 and

2007 (RP 18) 5, 413 Regulations:

26 CFR 1.45G–0T, –1T, added; railroad track maintenance credit; correction to TD 9286 (Ann 8) 5, 416 26 CFR 1.108–1, removed and reserved; 1.342–1, removed; 1.371–1, –2, removed; 1.372–1, removed; 1.374–1 thru –4, removed; 1.924(a)–1T, amended; 1.1018–1, removed; 1.1502–43, –47, –47T, –90, amended; 1.1502–43T, added; 1.1561–0, –1, –3, removed; 1.1561–1T, –2T, –3T, added; 1.1561–2, amended; 1.1562–0 thru –7, removed; 1.1563–1, removed; 1.1563–1T, –3, amended; 1.1564–1, removed; 5.1561–1, removed; guidance necessary to facilitate business electronic filing under section 1561 (TD 9304) 6, 423 26 CFR 1.167(e)–1, amended; 1.167(e)–1T, removed; 1.168(i)–4, –6T, amended; 1.446–1, amended; 1.446–1T, removed; 1.1016–3, amended; 1.1016–3T, removed; changes in computing depreciation (TD 9307) 7, 470 26 CFR 1.170A–11, amended; 1.170A–11T, removed; 1.556–2, amended; 1.556–2T, removed; 1.565–1, amended; 1.565–1T, removed; 1.936–7, amended; 1.936–7T, removed; 1.1017–1, amended; 1.1017–1T, removed; 1.1368–1, amended; 1.1368–1T, removed; 1.1377–1, amended; 1.1377–1T, removed; 1.1502–21, amended; 1.1502–21T, amended; 1.1502–75, amended; 1.1502–75T, removed; 1.1503–2, amended; 1.1503–2T, removed; 1.6038B–1, amended; 1.6038B–1T, amended; 301.7701–3, amended; 301.7701–3T, removed; 602.101, amended; guidance necessary to facilitate business electronic filing (TD 9300) 2, 246 26 CFR 1.199–1 thru –4, –6 thru –9, amended; income attributable to domestic production activities, correction to TD 9263 (Ann 22) 9, 631 26 CFR 1.368–2, amended; 1.368–2T, added; corporate reorganizations, distributions under sections 368(a)(1)(D) and 354(b)(1)(B) (TD 9303) 5, 379 26 CFR 1.482; 1.861; 1.6038; 1.6038A; 1.6662; treatment of services under section 482, allocation of income and deductions from intangibles, stewardship expense, correction to TD 9278 (Ann 9) 5, 417 ; additional corrections (Ann 10) 6, 464

February 26, 2007 vi 2007–9 I.R.B.