INCOME TAX—Cont.

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 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 Revenue rulings:

Obsolete (RR 14) 12, 747 Withdrawal of obsolete guidance on blocked income (RR 35)

22, 1317 Revocations, exempt organizations (Ann 3) 4, 376 ; (Ann 13) 7,

519 ; (Ann 34) 13, 842 ; (Ann 38) 15, 954 ; (Ann 43) 17, 1038 ; (Ann 46) 19, 1239 ; (Ann 51) 22, 1337 ; (Ann 56) 23, 1384 Safe harbor valuation, designation of eligible positions for sec tion 475 (RP 41) 26, 1492 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 Settlement initiative, further extension of deadline for settlement

offered to certain foreign embassy staff (Ann 39) 15, 954