INCOME TAX—Cont.

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 1.108–7, amended; section 108 reduction of tax attributes for S corporation (TD 9469) 48, 687 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, 541 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, 546 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 1.6039–1, revised; 1.6039–2, added; information reporting requirements for statutory stock options (TD 9470) 49, 738 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 301.6159–0, added; 301.6159–1, revised; 301.6331–4, revised; agreements for payment of tax liabilities in installments (TD 9473) 52, 945 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, 550 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 – gift tax determinations (TD 9460) 44, 584 Revocations, exempt organizations (Ann 60) 30, 166 ; (Ann 61)

33, 246 ; (Ann 64) 36, 319 ; (Ann 66) 37, 362 ; (Ann 72) 41, 500 ; (Ann 78) 44, 594 ; (Ann 80) 46, 656 ; (Ann 86) 49, 759 ; (Ann 90) 52, 1008 Rules regarding employee stock purchase plans (TD 9471) 49,

722 Section 108 reduction of tax attributes for S corporations (TD

9469. 48, 687 Section 482, controlled services transactions (TD 9456) 33, 188 ;

corrections (Ann 73) 41, 500; additional corrections (Ann 91) 52, 1010 Single-insured – reinsurance (RR 26) 38, 366