INCOME TAX—Cont.

26 CFR 1.195–1, revised; 1.195–1T, added; 1.248–1, amended; 1.248–1T, added; 1.709–1, amended; 1.709–1T, added; elections regarding start-up expenditures, corporation organizational expenditures, and partnership organizational expenses (TD 9411) 34, 398 26 CFR 1.337(d)–1, –2, amended; 1.358–6, amended; 1.362–4, added; 1.1502–13, –19, –21, –30, thru –33, –35, –75, –80, –91, –95, –96, –99, amended; 1.1502–20, –20T, –32T, –35T, removed; 1.1502–36, added; 602.101, amended; unified rule for loss on subsidiary stock (TD 9424) 44, 1012 ; corrections (Ann 114) 48, 1226 26 CFR 1.367(a)–2T, –4T, –5T, amended; 1.954–2, amended; 1.954–2T, added; 1.956–2, –2T, amended; modifications to subpart F treatment of aircraft and vessel leasing income (TD 9406) 32, 287 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 1.512(a)–5T, amended; effective dates and other issues arising under the employee benefit provisions of the Tax Reform Act of 1984; correction to TD 8073 (Ann 99) 44, 1089 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 1.901–1, –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

December 29, 2008 xiii 2008–52 I.R.B.