INCOME TAX—Cont.

26 CFR 1.275–7T, added; treasury inflation-protected securities issued at a premium (TD 9561) 5, 341 26 CFR 1.367(a)–1, –1T, amended; 1.482–0, –1, –2, –4, –5, –8, –9, amended; 1.482–0T, –1T, –2T, –4T, —7T, –8T, –9T, removed; 1.482–7, added; 1.861–17, amended; 1.6662–6, amended; 301.7701–1, amended; 602.101, revised; section 482, methods to determine taxable income in connection with a cost sharing arrangement (TD 9568) 12, 499 26 CFR 1.368–1, amended; 1.368–1T, removed; corporate reorganizations, guidance on the measurement of continuity of interest (TD 9565) 8, 378 26 CFR 1.482–7, amended; 1.482–7T, added; use of differential income stream as an application of the income method and as a consideration in assessing the best method (TD 9569) 11, 465 26 CFR 1.642(c)–3, amended; 1.643(a)–5, amended; guidance under sections 642 and 643 (income ordering rules) (TD 9582) 18, 869 26 CFR 1.704–1, amended; 1.704–1T, added; 1.909–0T, –2T. –3T, –4T, –5T, –6T, added; foreign tax credit splitting events (TD 9577) 15, 730 26 CFR 1.706–1, amended; 1.901–2, amended; definition of a taxpayer (TD 9576) 15, 723 26 CFR 1.861–9T, amended; 1.1.861–11T, amended; reduction of foreign tax credit limitation categories under section 904(d) (TD 9571) 11, 471 26 CFR 1.863–7, amended; 1.863–7T, added; 1.871–15T, added; 1.871–16T, added; 1.881–2, amended; 1.881–2T, added; 1.1441–2, –3, –4, –7, amended; 1.144–2T, –3T, –4T, –7T, added; 1.1461–1, amended; 1.1461–1T, added; dividend equivalents from sources within the United States (TD 9572) 11, 471 26 CFR 1.863–10, added; 1.863–10T, removed; source of income from qualified fails charges (TD 9579) 16, 796 26 CFR 1.881–3, amended; conduit financing arrangements (TD 9562) 5, 339 26 CFR 1.954–3, amended; 1.954–3T, removed; guidance regarding foreign base company sales income (TD 9563) 6, 354 26 CFR 1.965–2, –2T amended; modifications to definition of United States property (TD 9589) 23, 971 26 CFR 1.1248–1, amended; 1.1248–1T, removed; treatment of gain recognized with respect to stock in certain foreign corporations upon distributions (TD 9585) 21, 935 26 CFR 1.6038D–0T thru –8T, added; reporting of specified foreign financial assets (TD 9567) 8, 395 26 CFR 1.6049–4, revised; 1.6049–5, –6, amended; 1.6049–8, revised; 31.3406(g)–1, revised; guidance on reporting of interest paid to nonresident aliens (TD 9584) 20, 900 26 CFR 1.6695–2, revised; tax return preparer penalties under section 6695 (TD 9570) 11, 479 26 CFR 300.0, amended; 300.12, revised; 300.13, added; user fee to take the registered tax return preparer competency examination (TD 9559) 2, 252