INCOME TAX—Cont.

26 CFR 1.181–0T thru –6T, added; 602.101, amended; deduction for qualified film and television production costs (TD 9312) 12, 736 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 1.367(a)–3, –8, amended; 1.367(a)–3T, –8T, added; 602.101, amended; certain transfers of stock or securities by U.S. persons to foreign corporations (TD 9311) 10, 635 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 ; correction (Ann 25) 10, 682 26 CFR 1.368–2T, amended; corporate reorganizations, additional guidance on distributions under sections 368(a)(1)(D) and 354(b)(1)(B) (TD 9313) 13, 805 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 26 CFR 1.671–5, amended; 1.671–5T, removed; reporting rules for widely held fixed investment trusts (TD 9308) 8, 523 26 CFR 1.863–3, amended; 1.863–8, –9, added; 602.101, amended; source of income from certain space and ocean activities, source of communications income (TD 9305) 7, 479 26 CFR 1.902–1, –1T, –2, amended; 1.904–0, –4, –5, amended; 1.904(f)–12T, amended; 1.964–1, –1T, amended; application of separate limitations to dividends from noncontrolled section 902 corporations, correction to TD 9260 (Ann 12) 6, 465 26 CFR 1.6664–0, –1, amended; 1.6664–1T, –2T, removed; 1.6664–2(c), revised; qualified amended returns (TD 9309) 7, 497 26 CFR 1.9300–1T, added; reduction in taxable income for housing Hurricane Katrina displaced individuals (TD 9301) 2, 244 26 CFR 300.0, amended; 300.1, amended; 300.2, amended; user fees for processing installment agreements (TD 9306) 6, 420 Reporting rules for widely held fixed investment trusts

(WHFITs) (TD 9308) 8, 523 Revocations, exempt organizations (Ann 3) 4, 376 ; (Ann 13) 7,

519 ; (Ann 34) 13, 842 Rulings, obsolete (RR 14) 12, 747 Services cost method:

And other issues under section 482 temporary regulations,

partial modification of effective date and clarification (Notice 5) 3, 269 Under section 482 regulations, specified covered services el igible (RP 13) 3, 295 Space and ocean activities, source of income, source of commu nications income (TD 9305) 7, 479 Standard Industry Fare Level (SIFL) formula (RR 17) 13, 805