INCOME TAX—Cont.

26 CFR 301.7216–0, –2, amended; 301.7216–0T, –2T, added; amendments to section 7216 regulations-disclosure or use of information by preparers of returns (TD 9478) 4, 315 Requirements, trustee of a blind trust (RP 11) 2, 269 Revocations, exempt organizations (Ann 1) 4, 333 ; (Ann 4) 5,

384 ; correction (Ann 10) 7, 410 ; (Ann 13) 8, 426 ; (Ann 15) 10, 438 ; (Ann 24) 15, 587 ; (Ann 28) 17, 616 ; (Ann 35) 20, 685 ; (Ann 40) 22, 725 Section 305 distributions of stock (RP 12) 3, 302 Section 338 election, qualified foreign contract (Notice 1) 2, 251 Section 368 reorganizations, continuity of interest (Notice 25)

14, 527 Section 382 limitation, ownership changes, pre-change losses

(Notice 2) 2, 251 Section 385, auction rate preferred stock (Notice 3) 2, 253 Section 1256(g)(7)(C) qualified board or exchange (RR 3) 3, 272 Standard Industry Fare Level (SIFL) formula (RR 10) 13, 461 State legislators, section 162(h) election to deduct deemed living

expenses (TD 9481) 17, 605 Substitute forms and schedules, general rules and specifications

(RP 21) 13, 473 Technical Advice Memoranda (TAMs) (RP 2) 1, 90 Tax conventions:

U.S.-Belgium Tax Convention, agreement on pension plans

under Article 17 (Ann 27) 18, 657 U.S.-Canada Tax Convention, Article XIII(7) election (RP

19. 13, 469 U.S.-Germany agreement with respect to consular employees

(Ann 2) 2, 271 U.S.-Netherlands agreement with respect to the elimination of

the Dutch “qualification” certification (Ann 26) 16, 604 Transfers of stock or securities to foreign corporations under sec tion 304 (TD 9477) 6, 385 ; (REG–132232–08) 6, 401 Uncertain tax positions, policy of restraint (Ann 9) 7, 408 Unified rule for loss on subsidiary stock (Ann 18) 12, 460 Widely held fixed investment trusts (WHIFT) transition guid ance (Notice 4) 2, 253