INCOME TAX—Cont.

26 CFR 1.152–4, revised; dependent child of divorced or separated parents or parents who live apart (REG–149856–03) 24, 1394 26 CFR 1.181–0 thru –6, added; deduction for qualified film and television production costs (REG–115403–05) 12, 767 26 CFR 1.337(d)–1, –2, removed; 1.358–6, amended; 1.1502–13, –19, –21, –30 thru –33, –35, –80, –91, amended; 1.1502–20, –35T, removed; 1.1502–36, added; unified rule for loss on subsidiary stock (REG–157711–02) 8, 537 26 CFR 1.355–0, –1, amended; 1.355–3, revised; guidance regarding the active trade or business requirement under section 355(b) (REG–123365–03) 23, 1357 26 CFR 1.367(a)–3, amended; 1.367(a)–8, revised; certain transfers of stock or securities by U.S. persons to foreign corporations (REG–147144–06) 10, 680 26 CFR 1.368–1, amended; corporate reorganizations, guidance on the measurement of continuity of interest (REG–146247–06) 16, 977 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 ; correction (Ann 53) 23, 1383 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 ; correction (Ann 54) 23, 1383 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

June 25, 2007 xii 2007–26 I.R.B.