INCOME TAX—Cont.

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 1.901–1, –2, amended; 1.901–1T, –2T, added; determining the amount of taxes paid for purposes of section 901 (TD 9416) 46, 1142 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 1.1367–2, amended; 1.1367–3, revised; section 1367 regarding open account debt (TD 9428) 47, 1174 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 301.6707A–1T, added; section 6707A and the failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction (TD 9425) 45, 1100 26 CFR 301.7216–3, amended; 301.7216–3T, added; disclosure or use of information by preparers of returns (TD 9409) 29, 118 26 CFR 801.1 thru .7, removed; 801.1T thru .8T, redesignated as 801.1 thru .8; 801.1(a), 801.2, .3, .7, .8, amended; balanced system for measuring organizational and employee performance within the Internal Revenue Service (TD 9426) 46, 1153 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 ; (Ann 100) 44, 1090 Rules for certain long-term construction contracts (REG–120844–07) 39, 770