INCOME TAX—Cont.

Regulations:

26 CFR 1.302–2, –4, amended; 1.302–2T, –4T, removed; 1.331–1, amended; 1.331–1T, removed; 1.332–6, added; 1.332–6T, removed; 1.338–0, –10, amended; 1.338–10T, removed; 1.351–3, added; 1.351–3T, removed; 1.355–0, amended; 1.355–5, added; 1.355–5T, removed; 1.368–3, added; 1.368–3T, removed; 1.381(b)–1, amended; 1.381(b)–1T, removed; 1.382–1, –8, amended; 1.382–8T, –11T, removed; 1.382–11, added; 1.1081–11, added; 1.1081–11T, removed; 1.1221–2, amended; 1.1221–2T, removed; 1.1502–13, –31, –32, –33, –90, –95, amended; 1.1502–13T, –31T, –32T, –33T, –95T, removed; 1.1563–3, amended; 1.1563–3T, removed; 1.6012–2, amended; 1.6012–2T, removed; guidance necessary to facilitate business electronic filing and burden reduction (TD 9329) 32, 312 26 CFR 1.382–7T, added; built-in gains and losses under section 382(h) (TD 9330) 31, 239 26 CFR 1.475–0, amended; 1.475(a)–4, added; 1.475(e)–1, redesignated as 1.475(g)–1; 1.475(g)–1, amended; 602.101, amended; safe harbor for valuation under section 475 (TD 9328) 27, 1 26 CFR 1.883–0 thru –5, amended; 1.883–0T thru –5T, added; 602.101, amended; exclusions from gross income of foreign corporations (TD 9332) 32, 300 26 CFR 1.954–2, amended; 1.954–2T, removed; guidance under subpart F relating to partnerships (TD 9326) 31, 242 26 CFR 1.1397E–1, amended; 1.1397E–1T, added; 602.101, amended; qualified zone academy bonds, obligations of states and political subdivisions (TD 9339) 35, 437 26 CFR 1.1502–19, –80, amended; 1.1502–19T, –80T, removed; treatment of excess loss accounts (TD 9341) 35, 449 26 CFR 1.1502–47, –76, amended; 1.1502–47T, –76T, removed; amendment of tacking rule requirements of lifenonlife consolidated regulations (TD 9342) 35, 451 26 CFR 1.6012–2, amended; return required by subchapter T cooperatives under section 6012 (TD 9336) 35, 461 26 CFR 1.6038–2, amended; 1.6038–2T, revised; 1.6038A–2, amended; information returns required with respect to certain foreign corporations and certain foreign-owned domestic corporations (TD 9338) 35, 463 26 CFR 301.6103(n)–1, revised; disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property or services for tax administration purposes (TD 9327) 28, 50 26 CFR 301.6404–0T, –4T, added; application of section 6404(g) of the Code suspension provisions (TD 9333) 33, 350 Research agreements, private business use (RP 47) 29, 108 Revocations, exempt organizations (Ann 64) 29, 125 ; (Ann 65)

30, 236 ; (Ann 69) 33, 371 ; (Ann 73) 34, 435 Safe harbor for valuation under section 475 for dealers in secu rities and commodities (TD 9328) 27, 1 Stocks, post-grant restrictions added to previously vested stock

(RR 49) 31, 237