INCOME TAX—Cont.

26 CFR 1.863–10T, added; source of income from qualified fails charges (TD 9508) 7, 495 26 CFR 1.904–0, –2, –4, –5, –7 amended; 1.904–2T, –4T, –5T, –7T, removed; 1.904(f), amended; reduction of foreign tax credit limitation categories under section 904(d) (TD 9521) 19, 750 26 CFR 1.932–1, amended; source rules involving U.S. possessions and other conforming changes, correction to TD 9391 (Ann 12) 9, 532 26 CFR 1.1001–3, amended; modifications of debt instruments (TD 9513) 8, 501 26 CFR 1.1221–3; added; 1.221–3T, removed; time and manner rules for electing capital asset treatment for certain selfcreated musical works (TD 9514) 9, 527 26 CFR 1.1301–1, amended; 1.1301–1T, removed; farmer and fisherman income averaging (TD 9509) 6, 450 26 CFR 1.1462–1, amended; 1.6302–1 thru –4, amended; 31.6302–0 thru –2, –4, amended; 31.6302(c)–2A, removed; 31.6302(c)–3, amended; 40.6302–1T, amended; 40.6302(c)–3, amended; 301.6302–1, amended; 301.6656–1, amended; 301.7502–2, removed; electronic funds transfer of depository taxes (TD 9507) 3, 305 26 CFR 1.1502–13, amended; 1.1502–13T, revised; amendment of matching rules for certain gains on member stock (TD 9515) 14, 599 26 CFR 1.1563–1, amended; clarification of controlled group qualification rules (TD 9522) 20, 780 26 CFR 1.6011–6, added and reserved; 1.6011–7, added; 301.6011–6, added and reserved; 301.6011–7, added; specified tax return preparers required to file individual income tax returns using magnetic media (TD 9518) 17, 710 ; correction (Ann 31) 22, 836 26 CFR 1.6012–2, amended; requirement of a statement disclosing uncertain tax positions (TD 9510) 6, 453 26 CFR 300.0, .4, .5, .6, .9, amended; 300.10, .11, added; user fees relating to enrolled agents and retirement plan agents (TD 9523) 20, 781 26 CFR 301.6103(n)–2, added; 301.6103(n)–2T, removed; disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers (TD 9516) 13, 575 26 CFR 301.6229(c)(2)–1, added; 301.6229(c)(2)–1T, removed; 301.6501(e)–1, added; 301.6501(e)–1T, removed; definition of omission from gross income (TD 9511) 6, 455 26 CFR 301.6323(b)–1, (c)–2, (f)–1, (g)–1, (h)–1, amended; validity and priority of tax liens against certain persons (TD 9520) 18, 730 26 CFR 301.7811–1, amended; final regulations relating to the issuance of taxpayer assistance orders (TD 9519) 18, 734 Reinstatement of renewal period for enrolled agents whose tax

identification numbers end in 4, 5, or 6 (Ann 29) 18, 748 Relief and procedures for eligible taxpayers claiming benefits

under the Military Spouses Residency Relief Act (MSRRA) (Notice 16) 17, 720