INCOME TAX—Cont.

26 CFR 1.56–0, amended; 1.56–1(e)(4), revised; 1.6154–1 thru –5, removed; 1.6425–2(a), revised; 1.6425–3, amended; 1.6655–0, –4, –5, –6, added; 1.6655–1, –2, –3, revised; 1.6655–7, removed; 1.6655–5 redesignated as 1.6655–7; new 1.6655–7, revised; 301.6154–1, removed; 301.6655–1, revised; 602.101, amended; corporate estimated tax (TD 9347) 38, 624 26 CFR 1.125–2T, removed; employee benefits - cafeteria plans (TD 9349) 39, 668 26 CFR 1.302–2, –4, amended; 1.302–2T, –4T, removed; 1.331–1, amended; 1.331–1T, removed; 1.332–6, added; 1.322–6T, 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 1.338–0, –6, amended; 1.338–6T, removed; 1.1060–1, amended; 1.1060–1T, removed; treatment of certain nuclear decommissioning funds for purposes of allocating purchase price in certain deemed and actual asset acquisitions (TD 9358) 41, 769 26 CFR 1.367(b)–2, amended; 1.367(b)–4(d), revised; 1.1248–1, –2, –3, –7, revised; 1.1248–8, added; section 1248 attribution principles (TD 9345) 36, 523 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

2007–52 I.R.B. xiii December 26, 2007