INCOME TAX—Cont.

26 CFR 1.468B–0, amended; 1.468B–6, added; 1.1031(k)–1, amended; 1.7872–5, –16, added; escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property (TD 9413) 34, 404 26 CFR 1.664–1, amended; 602.101, amended; guidance under section 664 regarding the effect of unrelated business taxable income on charitable remainder trusts (TD 9403) 32, 285 26 CFR 1.860A–0, –1, amended; 1.860A–1T, removed; 1.860G–3, amended; 1.860G–3T, removed; 1.863–0, –1, amended; 1.863–1T, removed; 1.1441–0, –2, amended; 1.1441–2T, removed; REMIC residual interests–accounting for REMIC net income (including any excess inclusions) (foreign holders) (TD 9415) 36, 570 26 CFR 1.881–5T, removed; correction to TD 9391 (Ann 74) 33, 392 26 CFR 1.911–7, amended; 1.6081–1, –3, –5, amended; 1.6081–2T, –6T, revised; 1.6081–3T, –4T, –5T, –7T, –10T, –11T, removed; 1.6081–4, –7, –10, –11, added; 25.6081–1, added; 25.6081–1T, removed; 26.6081–1, added; 26.6081–1T, removed; 53.6081–1, added; 53.6081–1T, removed; 55.6081–1, added; 55.6081–1T, removed; 156.6081–1, added; 156.6081–1T, removed; 157.6081–1, added; 157.6081–1T, removed; 301.6081–2, added; 301.6081–2T, removed; extension of time for filing returns (TD 9407) 33, 330 26 CFR 1.956–1, –1T, amended; guidance under section 956 for determining the basis of property acquired in certain nonrecognition transactions (TD 9402) 31, 254 26 CFR 1.1301–1, amended; 1.1301–1T, added; farmer and fisherman income averaging (TD 9417) 37, 693 ; correction (Ann 91) 42, 963 26 CFR 1.1361–0, –1, –4, –6, amended; 1.1362–0, –4, amended; 1.1366–0, –2, –5, amended; 602.101, amended; S corporation guidance under AJCA of 2004 and GOZA of 2005 (TD 9422) 42, 898 26 CFR 301.6343–2, amended; 301.6343–2T, removed; 301.7425–3, amended; 301.7425–3T, removed; change to office to which notices of nonjudicial sale and requests for return of wrongfully levied property must be sent (TD 9410) 34, 414 26 CFR 301.7216–3, amended; 301.7216–3T, added; disclosure or use of information by preparers of returns (TD 9409) 29, 118 Revocations, exempt organizations (Ann 62) 27, 74 ; (Ann 66)

29, 164 ; (Ann 69) 32, 318 ; (Ann 76) 33, 393 ; (Ann 79) 35, 568 ; (Ann 80) 37, 706 ; (Ann 86) 40, 843 ; (Ann 88) 40, 843 ; (Ann 90) 41, 896 ; (Ann 97) 43, 1010 Rules for certain long-term construction contracts (REG–120844–07) 39, 770 Section 382 limitation:

Application of section 382(h) to banks, ownership changes,

pre-change losses (Notice 83) 42, 905 Capital contributions, ownership changes, pre-change losses

(Notice 78) 41, 851 Ownership changes, pre-change losses (Notice 84) 41, 855

2008–43 I.R.B. xi October 27, 2008