INCOME TAX—Cont.

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 1.168(a)–1, (b)–1, (i)–5, (i)–6, added; 1.168(a)–1T, (b)–1T, (d)–1T, (i)–0T, (i)–1T, (i)–5T, (i)–6T, removed; 1.168(d)–1, (i)–0, (i)–1, (k)–1, amended; depreciation of MACRS property that is acquired in a like-kind exchange or as a result of an involuntary conversion (TD 9314) 14, 845 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 1.181–0T thru –6T, added; 602.101, amended; deduction for qualified film and television production costs (TD 9312) 12, 736 26 CFR 1.199–0, –3, –3T, –6, –8, –8T, amended; computer software under section 199(c)(5)(B) (TD 9317) 16, 957 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 1.263A–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

2007–26 I.R.B. xiii June 25, 2007