INCOME TAX—Cont.

26 CFR 1.368–2, amended; corporate reorganizations, distributions under sections 368(a)(1)(D) and 354(b)(1)(B) (REG–125632–06) 5, 415 ; correction (Ann 26) 10, 682 ; additional guidance (REG–157834–06) 13, 840 26 CFR 1.468B–6, amended; escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property, revision of REG–113365–04 (Ann 35) 15, 949 26 CFR 1.482–1, –8, –9, amended; 1.861–8, amended; allocation of income and deductions from intangibles, stewardship expense, correction to REG–146893–02 (Ann 11) 6, 464 26 CFR 1.901–2, amended; determining the amount of taxes paid for purposes of section 901 (REG–156779–06) 17, 1015 26 CFR 1.959–1, –2, –3, revised; 1.961–2, –3, revised; exclusion from gross income of previously taxed earnings and profits and adjustments to basis of stock in controlled foreign corporations and of other property, correction to REG–121509–00 (Ann 17) 8, 597 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 1.1363–1, amended; effect of election on corporation (REG–158677–05) 16, 975 26 CFR 1.1367–2, –3, amended; open account debt (REG–144859–04) 20, 1245 26 CFR 1.1502–32, –35, amended, anti-avoidance and anti-loss reimportation rules applicable following a loss on disposition of stock of consolidated subsidiaries (REG–156420–06) 18, 1110 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 301.6159–0, added; 301.6159–1, revised; 301.6331–4, revised; agreements for payment of tax liabilities in installments (REG–100841–97) 12, 763 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 26 CFR 301.7603–1, revised; 301.7603–2, added; 301.7609–1 thru –5, revised; suspension of statutes of limitations in third-party and John Doe summons disputes and expansion of taxpayers’ rights to receive notice and seek judicial review of third-party summonses (REG–153037–01) 15, 942 Publications:

1167, General Rules and Specifications for Substitute Forms and Schedules (RP 24) 11, 692 Qualified amended returns (TD 9309) 7, 497 Qualified board or exchange, section 1256(g)(7)(C), United

Kingdom ICE Futures (RR 26) 16, 970