INCOME TAX—Cont.

26 CFR 1.367(b)–6, amended; stock transfer rules, carryover of earnings and taxes, correction to TD 9273 (Ann 33) 16, 826 26 CFR 1.468A–0 thru –8, removed; 1.468A–0T thru –9T, added; 602.101, amended; nuclear decommissioning funds (TD 9374) 10, 521 26 CFR 1.817–5, amended; diversification requirements for variable annuity, endowment, and life insurance contracts under section 817 (TD 9385) 15, 735 26 CFR 1.904–0, amended; 1.904(b)–0, added; 1.904(f)–0, –0T, –1T, –2T, –7, –7T, –8, –8T, added; 1.904(f)–1, –2, –3, amended; 1.904(g)–0, –0T, –1, –1T, –2, –2T, –3, –3T, added; 1.904(i)–0, added; 1.904(j)–0, added; 1.1502–9, revised; 1.1502–9T, added; treatment of overall foreign and domestic losses (TD 9371) 8, 447 26 CFR 1.904–0, –2, –2T, –4, –4T, –5, –5T, –7, –7T, amended; 1.904(f)–12, –12T, amended; reduction of foreign tax credit limitation categories under section 904(d) (TD 9368) 6, 382 ; corrections (Ann 29) 15, 786 ; additional corrections (Ann 30) 16, 825 26 CFR 1.905–3T, –4T, amended; foreign tax credit, notification of foreign tax redeterminations, correction to TD 9362 (Ann 9) 7, 444 26 CFR 1.1221–3T, added; time and manner for electing capital asset treatment for certain self-created musical works (TD 9379) 14, 715 26 CFR 1.1446–0, –3, –5(c)(2), amended; 1.1446–6T, removed; 1.1446–6, added; 1.1446–7, revised; 1.1464–1, amended; 1.6071–1, revised; 1.6091–1, added; 1.6151–1, amended; 1.6302–2, revised; 1.6414–1, amended; 301.6402–3, revised; 301.6722–1, revised; 602.101, amended; special rules to reduce section 1446 withholding (TD 9394) 21, 988 26 CFR 1.1502–13, amended; 1.1502–13T, added; amendment of matching rule for certain gains on member stock (TD 9383) 15, 738 26 CFR 1.1502–47T, added; 1.1561–0T, added; 1.1561–2, removed; 1.1561–2T, amended; 1.1563–1T, amended; calculating and apportioning the section 11(b)(1) additional tax under section 1561 for controlled groups (TD 9369) 6, 394 26 CFR 1.1502–80, amended; miscellaneous operating rules for successor persons, succession to items of the liquidating corporation (TD 9376) 11, 587 26 CFR 1.6050L–2, added; 1.6050L–2T, removed; 602.101, amended; information returns by donees relating to qualified intellectual property contributions (TD 9392) 19, 903 26 CFR 54.4980G–0, –4, amended; employer comparable contributions to Health Savings Accounts (HSAs) under section 4980G (TD 9393) 20, 975 26 CFR 300.0, amended; 300.7, .8, added; user fees relating to enrollment to perform actuarial services (TD 9370) 7, 428 26 CFR 301.6020–1, added; 301.6020–1T, removed; substitute for return (TD 9380) 14, 718 26 CFR 301.6103(j)(1)–1, amended; disclosure of return information to the Bureau of the Census (TD 9372) 8, 462

2008–21 I.R.B. xi May 27, 2008