INCOME TAX—Cont.

26 CFR 1.263A–1, –2, amended; 1.263A–1T, –2T, removed; guidance regarding the simplified service cost method and the simplified production method (TD 9318) 17, 990 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 1.368–1, amended; 1.368–1T, added; corporate reorganizations, guidance on the measurement of continuity of interest (TD 9316) 16, 962 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 ; correction (Ann 40) 16, 978 ; additional correction (Ann 48) 20, 1274 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 1.871–14, amended; 1.881–2(a)(6), added; 1.1441–1(b)(7), amended; revisions to regulations relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments (TD 9323) 20, 1240 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 1.985–3, amended; United States dollar approximate separate transactions method (DASTM) (TD 9320) 17, 994 26 CFR 1.1502–21, amended; 1.1503(d)–0 thru –8, added; 1.1503–2A, removed; 602.101, amended; dual consolidated losses (TD 9315) 15, 891 ; correction (Ann 49) 21, 1300 26 CFR 1.1502–32, –32T, –35, –35T, amended, anti-avoidance and anti-loss reimportation rules applicable following a loss on disposition of stock of consolidated subsidiaries (TD 9322) 18, 1100 ; correction (Ann 50) 22, 1337 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