INCOME TAX—Cont.

Regulations:

26 CFR 1.108–7, amended; 602.101, amended; reduction of tax attributes for S corporations (TD 9469) 48, 687 26 CFR 1.401(a)(9)–1, –6, amended; 1.403(b)–6, amended; reasonable good faith interpretation of required minimum distribution rules by governmental plans (TD 9459) 41, 480 26 CFR 1.482–0, –0T, –1, –1T, –2, –2T, –4, –4T, –6, –8, –8T, –9T, amended; 1.482–6T, removed; 1.482–9, added; 1.861–8, –8T, –9T, –10T, –11T, –12T, –14T, amended; 1.6038A–1, –3, amended; 1.6038A–3T, removed; 1.6662–6, amended; 1.6662–6T, removed; 31.3121(s)–1, amended; 31.3121(s)–1T, removed; 602.101, amended; treatment of services under section 482, allocation of income and deductions from intangible property, apportionment of stewardship expenses (REG–146893–02, REG–115037–00, REG–138603–03) (TD 9456) 33, 188 ; corrections (Ann 73) 41, 500 26 CFR 1.860A–0, –1, amended; 1.860G–2, amended; 602.101, revised; modifications of commercial mortgage loans held by a real estate mortgage investment conduit (REMIC) (TD 9463) 40, 442 26 CFR 1.861–9, –9T, –12T, revised; 1.861–12, added; 1.902–1, revised;1.902–1T, removed; 1.904–0, –2, –2T, –4, –4T, –5, –5T, –7, –7T, revised; 1.904(f)–0, –12, –12T, revised; 1.964–1, revised; 1.964–1T, removed; 1.989(b)–1, revised; 602.101, revised; application of section 904 to dividends paid by a foreign corporation that is a noncontrolled section 902 corporation (TD 9452) 27, 1 26 CFR 1.882–0, –5,amended; 1.882–5T, removed; 1.884–1, amended; 1.884–1T, removed; 602.101, amended; determination of interest expense deduction of foreign corporations (TD 9465) 43, 542 26 CFR1.1502–13, –13T, amended; 602.101, amended; modification to consolidated return regulation permitting an election to treat a liquidation of a target, followed by a recontribution to a new target, as a cross-chain reorganization (TD 9458) 43, 547 26 CFR 1.6033–6, added; 1.6033–6T, removed; notification requirement for tax-exempt entities not currently required to file (TD 9454) 32, 178 26 CFR 1.6050P–0, –1, amended; 1.6050P–1T, removed; information reporting for discharges of indebtedness (TD 9461) 41, 488 26 CFR 1.7874–1(e), revised; 1.7874–1T, added; 1.7874–2T, revised; quidance under section 7874 regarding surrogate foreign corporations (TD 9453) 28, 114 26 CFR 301.6229(c)(2)–1T, added; 301.6501(e)–1, removed; 301.6501(e)–1T, added; definition of omission from gross income (TD 9466) 43, 551 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 (TD 9455) 33, 239 26 CFR 301.7477–1, revised; declaratory judgments for gift tax valuation (TD 9460) 44, 584

November 30, 2009 vii 2009–48 I.R.B.