INCOME TAX—Cont.

Qualified residential rental projects (Notice 47) 31, 120 ; (Notice

63. 44, 436 Qualifying advanced coal project program, section 48A (Ann 43)

46, 524 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 DoddFrank 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 26 CFR 1.382–3 amended (segregation rules for public groups of shareholders) (TD 9638) 46, 487 26 CFR 1.469–11(b)(3)(iv) (net investment income tax) (TD 9644) 51, 676 26 CFR 1.482–7 amended; 1.482–7T removed (use of differential income stream as an application of the income method) (TD 9630) 38, 199 26 CFR 1.863–7 amended; 1.863–7T removed; 26 CFR 1.871–15 added; 1.871–15T removed; 26 CFR 1.871–16T removed; 26 CFR 1.881–2 amended; 1.881–2T removed; 26 CFR 1.892–3 amended; 26 CFR 1.894–1 amended; 26 CFR 1.1441–2 amended; 1.1441–2T removed; 26 CFR 1.1441–3 amended; 1.1441–3T removed; 26 CFR 1.1441–4 amended; 1.1441–4T removed; 26 CFR 1.1441–6 amended; 26 CFR 1.1441–7 amended; 1.1441–7T removed; 26 CFR 1.1461–1 amended; 1.1461-1T removed. (TD 9648) 52, 798 26 CFR 1.1001–4 added; 1.1001–4T removed (modifications of certain derivative contracts) (TD 9639) 48, 588 26 CFR 1.901–2 amended; 1.901–2T removed (determining the amount of taxes paid for purposes of the foreign tax credit) (TD 9634) 40, 272