INCOME TAX—Cont.

26 CFR 1.704–3, amended; contributed property (REG–100798–06) 23, 1135 26 CFR 1.704–3, –4, amended; 1.737–2, amended; partner’s distributive share; correction to REG–143397–05 (Ann 53) 23, 1137 26 CFR 1.860A, 1.860G, modifications of commercial mortgage loans held by a real estate mortgage investment conduit (REMIC), hearing for REG–127770–07 (Ann 24) 13, 692 26 CFR 1.904–0, amended; 1.904(f)–1, –2, amended; 1.904(f)–7, –8, added; 1.904(g)–0 thru –3, added; 1.1502–9, revised; treatment of overall foreign and domestic losses (REG–141399–07) 8, 470 ; hearing cancellation (Ann 31) 15, 787 26 CFR 1.904–2(i), added; 1.904–4, –5, revised; 1.904–7(g), added; 1.904(f)–12(h), added; reduction of foreign tax credit limitation categories under section 904(d) (REG–114126–07) 6, 410 ; hearing cancellation (Ann 36) 16, 827 26 CFR 1.954–3, amended; guidance regarding foreign base company sales income (REG–124590–07) 16, 801 26 CFR 1.1221–1, amended; section 1221(a)(4) capital asset exclusion for accounts and notes receivable, REG–109367–06 withdrawn (Ann 41) 19, 943 26 CFR 1.1221–3, added; time and manner for electing capital asset treatment for certain self-created musical works (REG–153589–06) 14, 730 26 CFR 1.1502–13, amended; amendment of matching rule for certain gains on member stock (REG–137573–07) 15, 750 26 CFR 1.1502–13(e)(2)(ii)(C), withdrawn from REG–107592–00; consolidated returns, intercompany obligations (Ann 25) 14, 732 26 CFR 1.1561–0, –2, added; 1.1563–1, amended; calculating and apportioning the section 11(b)(1) additional tax under section 1561 for controlled groups (REG–104713–07) 6, 409 26 CFR 301.6103(j)(1)–1, amended; disclosure of return information to the Bureau of the Census (REG–147832–07) 8, 472 26 CFR 301.6103(n)–2, added; disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers (REG–114942–07) 18, 901 26 CFR 301.6323(b)–1, (c)–2, (f)–1, (g)–1, (h)–1, amended; withdrawal of regulations under old section 6323(b)(10) (REG–141998–06) 19, 911 26 CFR 301.6503(j)–1, added; suspension of running of period of limitations during a proceeding to enforce or quash a designated or related summons (REG–208199–91) 21, 1017 26 CFR 301.7477–1, revised; declaratory judgments - gift tax determinations (REG–143716–04) 25, 1170 26 CFR 301.7701–2, amended; classification of certain foreign entities (REG–143468–07) 17, 848