INCOME TAX—Cont.

602.101, amended; safe harbor for valuation under section 475 (TD 9328) 27, 1 26 CFR 1.853–1 thru –3, amended; 1.853–4, revised; 602.101, amended; elimination of country-by-country reporting to shareholders of foreign taxes paid by regulated investment companies (TD 9357) 41, 773 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 ; correction (Ann 83) 40, 752 ; additional corrections (Ann 84) 41, 797 26 CFR 1.954–2, amended; 1.954–2T, removed; guidance under subpart F relating to partnerships (TD 9326) 31, 242 26 CFR 1.1045–1, added; 602.101, amended; section 1045 application to partnerships (TD 9353) 40, 721 ; correction (Ann 103) 44, 923 26 CFR 1.1291–9, amended; 1.1291–9T, removed; 1.1297–0, revised; 1.1297–0T, –3T, removed; 1.1297–3, added; 1.1298–0, revised; 1.1298–0T, –3T, removed; 1.1298–3, amended; 602.101, amended; guidance on passive foreign investment company (PFIC) purging elections (TD 9360) 43, 860 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 1.1502–77, amended; 1.1502–77T, removed; agent for a consolidated group with foreign common parent (TD 9343) 36, 533 26 CFR 1.6011–4, revised; 1.6011–4T, removed; 20.6011–4, revised; 25.6011–4, revised; 31.6011–4, revised; 53.6011–4, revised; 54.6011–4, revised; 56.6011–4, revised; AJCA modifications to the section 6011 regulations (TD 9350) 38, 607 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 1.6411–2, –3, amended; 1.6411–2T, –3T, added; clarification of section 6411 regulations (TD 9355) 37, 577 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 301.6111–3, added; 301.6111–3T, removed; AJCA modifications to the section 6111 regulations (TD 9351) 38, 616 26 CFR 301.6112–1, revised; AJCA modifications to the section 6112 regulations (TD 9352) 38, 621

2007–44 I.R.B. xii October 29, 2007