INCOME TAX—Cont.

26 CFR 1.368–1, –2, amended; corporate reorganizations, transfers of assets or stock following a reorganization (TD 9361) 47, 1026 26 CFR 1.382–7T, added; built-in gains and losses under section 382(h) (TD 9330) 31, 239 ; correction (Ann 80) 38, 667 26 CFR 1.402(b)–1, amended; 1.402(g)(3)–1, added; 1.402A–1, revised; 1.403(b)–0, added; 1.403(b)–1, –2, –3, revised; 1.403(b)–4 thru –11, added; 1.403(d)–1, removed; 1.414(c)–5 redesignated as 1.414(c)–6; new 1.414(c)–5, added; 602.101, amended; revised regulations concerning section 403(b) tax-sheltered annuity contracts (TD 9340) 36, 487 ; correction (Ann 102) 44, 922 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 1.853–1 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 1.905–3T, –5T, amended; 1.905–4T, revised; 301.6689–1T, amended; foreign tax credit: notification of foreign tax redetermination (TD 9362) 48, 1050 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