INCOME TAX—Cont.

301.7701–1, amended; 602.101, amended; section 482, methods to determine taxable income in connection with a cost sharing arrangement (CSA) (TD 9441) 7, 460 ; correction (Ann 18) 12, 714 ; additional corrections (Ann 39) 20, 1022 26 CFR 1.367(a)–(3), amended; 1.367(a)–9T, added 1.367(b)–4, amended; 1.367(b)–4T, added; 1.1248–1, amended; 1.248–1T, added; application of section 367 to section 351 exchange resulting from a transaction described in section 304(a)(1); treatment of gain recognized under section 301(c)(3) for purposes of section 1248 (TD 9444) 9, 603 26 CFR 1.368–1, amended; creditor continuity of interest (TD 9434) 4, 339 26 CFR 1.954–3, amended; 1.954–3T, added; guidance regarding foreign base company sales income (TD 9438) 5, 387 ; corrections (Ann 30) 15, 794 26 CFR 1.1446–6, amended; 1.1464–1, amended; 1.6151–1, amended; special rules to reduce section 1446 withholding, correction to TD 9394 (Ann 42) 20, 1027 26 CFR 1.1502–13, –28, amended; consolidated returns, intercompany obligations (TD 9442) 6, 434 ; correction (Ann 13) 11, 686 ; correction (Ann 20) 12, 716 26 CFR 1.1563–1, added; 1.1563–1T, removed; 1.1563–3(d)(3), amended; 602.101, amended; guidance necessary to facilitate business election filing; finalization of controlled group qualification rules (TD 9451) 23, 1060 26 CFR 1.6060–1, amended; 1.6107–1, revised; 1.6109–2, amended; 1.6694–0 thru –4, revised; 1.6695–1, –2, revised; 1.6696–1, revised; 301.7701–15, amended; 602.101, amended; tax return preparer penalties under sections 6694 and 6695 (TD 9436) 3, 268 ; correction (Ann 15) 11, 687 26 CFR 301.6045–4, amended; information reporting for lump-sum timber sales (TD 9450) 24, 1073 26 CFR 301.6103(j)(1)–1, amended; 301.6103(j)(1)–1T, removed; disclosure of return information to the Bureau of Economic Analysis (TD 9439) 5, 416 ; correction (Ann 12) 11, 686 26 CFR 301.6103(j)(1)–1T, added; disclosure of return information to the Bureau of Economic Analysis, correction to TD 9439 (Ann 12) 11, 686 26 CFR 301.6103(p)(4)–1, added; 301.6103(p)(4)–1T, removed; 301.6103(p)(7)–1, added; 301.6103(p)(7)–1T, removed; procedures for administrative review of a determination that an authorized recipient has failed to safeguard tax returns or return information (TD 9445) 9, 635 26 CFR 301.7216–3, amended; 301.7216–3T, removed; amendments to the section 7216 regulations - disclosure or use of information by preparers of returns (TD 9437) 4, 341 26 CFR 301.7508A–1, amended; postponement of certain tax-related deadlines by reason of a federally declared disaster or terroristic or military action (TD 9443) 8, 564 Revocations, exempt organizations (Ann 3) 6, 459 ; (Ann 10) 9,

644 ; (Ann 21) 13, 730 ; (Ann 27) 14, 756 ; (Ann 32) 15, 799 ; (Ann 37) 19, 940 ; (Ann 41) 20, 1026 ; (Ann 47) 23, 1071 ; (Ann 54) 26, 1128

June 29, 2009 xi 2009–26 I.R.B.