INCOME TAX—Cont.

26 CFR 1.332–6 amended; 1.332–7 amended; 1.334–1 amended; 1.337–1 added; 1.351–3 amended; 1.358–6 amended; 1.362–3 added; 1.362–4 amended; 1.368–3 amended (limitations on the importation of net built-in losses (REG–161948–05) 44, 449 26 CFR 1.851–5 amended (Regulated Investment Company controlled group regulation examples) (REG–114122–12) 35, 163 26 CFR 1.1092–1 revised (debt that is a position in personal property that is part of a straddle) (REG–111753–12) 40, 302 26 CFR 1.1092(b)–6 added (mixed straddles; straddle-bystraddle identification under section 1092(b)(2)(A)(i)(I)) (REG–112815–12) 35, 162 26 CFR 1.6015–5 amended (relief from joint and several liability) (REG–132251–11) 37, 191 26 CFR 300.1 amended; 26 CFR 300.2 amended; 26 CFR 300.3 amended (installment agreements and offer in compromise user fees) (REG–144990–12) 39, 264 Qualified exempt facility bonds (Notice 47) 31, 120 Qualified exempt facility bonds (Notice 63) 44, 436 Qualified residential rental projects (Notice 47) 31, 120 Qualified residential rental projects (Notice 63) 44, 436 Regulated Investment Company controlled group regulation ex amples (REG-114122–12) 35, 163 Regulations:

26 CFR 1.108(i)–0, 26 CFR 1.108(i)–1, and 26 CFR 1.108(i)–3 added (deferred discharge of indebtedness income of corporations and deferred original issue discount deductions) (TD 9622) 30, 64 26 CFR 1.108(i)–2 added; 1.108(i)–2T removed (application of section 108(i) to partnerships and S corporations) (TD 9623) 30, 73 26 CFR 1.150–1 amended; 1.150–1T removed; 1.171–1 amended; 1.171–1T removed; 1.197–2 amended; 1.197–2T removed; 1.249–1 amended; 1.249–1T removed; 1.475(a)–4 amended; 1.475(a)–4T removed; 1.860G–2 amended; 1.860G–2T removed; 1.1001–3 amended; 1.1001–3T removed; 48.4101–1 amended; 48.4101–1T removed (removal of regulatory references to credit ratings pursuant to section 939A of the Dodd-Frank Act (TD 9637) 44, 427 26 CFR 1.168(i)–7, and 1.263(a)–6 added; 1.162–11, 1.165–2, 1.167(a)–7, 1.167(a)–8, 1.263(a)–0, 1.263A–0, 1.263A–1, 1.1016–3, and 602.101 amended; 1.162–3T, 1.162–4T, 1.162–11T, 1.165–2T, 1.167(a)–4T, 1.167(a)– 7T, 1.167(a)–8T, 1.168(i)–7T, 1.263(a)–0T, 1.263(a)–1T, 1.263(a)–2T, 1.263(a)–3T, 1.263(a)–6T, 1.263A–1T, and 1.1016–3 removed; 1.162–3, 1.162–4, 1.167(a)–4, 1.263(a)–1, 1.263(a)–2, and 1.263(a)–3 revised (guidance regarding deduction and capitalization of expenditures related to tangible property) (TD 9636) 43, 331 26 CFR 1.358–2 amended; 1.362–4 amended; 1.705–1 amended; 1.1367–1 amended; 602.101 amended (limitations on duplication of net built-in losses) (TD 9633) 39, 227