INCOME TAX—Cont.

26 CFR 1.199–3, –7, –8, amended; qualified films under section 199 (REG–103842–07) 28, 79 ; correction (Ann 77) 38, 662 26 CFR 1.381(a)–1, revised; 1.381(c)(4)–1, revised; 1.381(c)(5)–1, revised; 1.446–1, amended; update and revision of sections 1.381(c)(4)–1 and 1.381(c)(5)–1 (REG–151884–03) 51, 1200 26 CFR 1.382–7, added; built-in gains and losses under section 382(h) (REG–144540–06) 31, 296 26 CFR 1.704–3, –4, amended; 1.737–1(c)(1), amended; 1.737–2, –5, amended; partner’s distributive share (REG–143397–05) 41, 790 26 CFR 1.817–5, amended; diversification requirements for variable annuity, endowment, and life insurance contracts (REG–118719–07) 37, 593 26 CFR 1.860A–0, –1, amended; 1.860G–2, amended; modifications of commercial mortgage loans held by a real estate mortgage investment conduit (REMIC) (REG–127770–07) 50, 1171 26 CFR 1.861–4, amended; compensation for labor or personal services, artists and athletes (REG–114125–07) 46, 1012 26 CFR 1.883–0 thru –5, amended; exclusions from gross income of foreign corporations (REG–138707–06) 32, 342 ; correction (Ann 79) 40, 749 ; hearing cancellation (Ann 101) 43, 898 26 CFR 1.905–3, –4, added; 301.6689–1, added; foreign tax credit: notification of foreign tax redetermination (REG–209020–86) 48, 1075 26 CFR 1.1361–0, –1, –4, –6, amended; 1.1362–0, –4, amended; 1.1366–0, –2, –5, amended; S corporation guidance under AJCA of 2004 and GOZA of 2005 (REG–143326–05) 43, 873 26 CFR 1.1397E–1, amended; qualified zone academy bonds, obligations of states and political subdivisions (REG–121475–03) 35, 474 26 CFR 1.1441–3, amended; withholding procedures under section 1441 for certain distributions to which section 302 applies (REG–140206–06) 46, 1006 ; correction (Ann 116) 51, 1216 26 CFR 1.1502–13, amended; consolidated returns, intercompany obligations, REG–105964–98 withdrawn (REG–107592–00) 44, 908 ; correction (Ann 109) 47, 1045 26 CFR 1.1502–13, –32, –35, –36, revised; unified rule for loss on subsidiary stock, correction to REG–157711–02 (Ann 74) 35, 483 26 CFR 1.6011–4, amended; 301.6111–3, amended; patented transactions (REG–129916–07) 43, 891 26 CFR 1.6039I–1, added; information reporting on employer-owned life insurance contracts (REG–115910–07) 51, 1214 26 CFR 1.6045–1, amended; information reporting for lumpsum timber sales (REG–155669–04) 52, 1262 26 CFR 1.6411–2, –3, revised; clarification to section 6411 regulations (REG–118886–06) 37, 591

December 26, 2007 xii 2007–52 I.R.B.