INCOME TAX—Cont.

26 CFR 301.6109–4, added; 1.6042–4, amended; 1.6043–4, amended; 1.6044–5, amended; 1.6045–2, amended; 1.6045–3, amended; 1.6045–4, amended; 1.6045–5, amended; 1.6049–6, amended; 1.6050A–1, amended; 1.6050E–1, amended; 1.6050N–1, amended; 1.6050P–1, amended; 1.6050S–1, amended; 1.6050S–3, amended (TD 9675) 31, 242 26 CFR 1.67–4, amended (TD 9667) 32, 254 26 CFR part 301 is amended, section 301.6103(j)(1)–1 is amended, section 301.6103(j)(1)–1T added (TD 9677) 31, 254 26 CFR 1.861–9 amended, 1.861–11 amended; (TD 9676) 32, 260 26 CFR 1.1092(b)–6, added; 1.1092(b)–6T, removed; 1.1092(b)–3T, amended; (TD 9678) 32, 262 26 CFR part 301, amended; 26 CFR 301.6039E–1 added (TD 9679) 32, 267 26 CFR 1.174–2 amended; (TD 9680) 32, 254 26 CFR 1.36B–2T, 26 CFR 1.36B–3T, 1.36B–4T, added; 26 CFR 1.36B–2, 26 CFR 1.36B–3, 1.36B–4, amended; 26 CFR 1.162(l)–1 and 26 CFR 1.162(l)–1T, added. (REG– 104579–13) 33, 370 26 CFR 1.195–2, added; 26 CFR 1.708–1, amended; 26 CFR 1.709–1, amended. (TD 9681) 33, 340 26 CFR 1.1366–2(a), added new paragraph (a)(2) and moved current (a)(2) through (a)(6) to (a)(3) through (a)(7), respectively; basis of indebtedness of S corporations to their shareholders (TD 9682) 33, 342 26 CFR 1.36B–2T, 26 CFR 1.36B–3T, 1.36B–4T added, 26 CFR 1.36B–2, 26 CFR 1.36B–3, 1.36B–4, amended, 26 CFR 1.162(l)–1 and 26 CFR 1.162(l)–1T added, (TD 9683) 33, 330 26 C.F.R. 1.382–3(j)(17), modified; 1.382–3T(j)(17), added, segregation rules for public groups of shareholders (TD 9685) 34, 379 26 CFR 301.6707–1, added; 301.6707–1T, removed; Rev. Proc. 2007–21, sections 4.04, 4.05, and 4.06 superseded; material advisor penalty for failure to furnish information regarding reportable transactions (TD 9686) 34, 382 26 CFR 301.7623–1, revised; 26 CFR 301.7623–4, added; 26 CFR 301.7623–2, added; 26 CFR 301.6103(h)(4)–1, added 26 CFR 301.7623–3, added; (TD 9687) 36, 486 26 CFR 1.471–8 amended (TD 9688) 36, 482 26 CFR 1.168(i)–8 added; 1.165–2, 1.168(i)–0, 1.168(i)–1, 1.168(i)–7, 1.263(a)–3, 1.1016–3 amended; 1.168(i)–0T, 1.168(i)–1T, 1.168(i)–8T removed; dispositions of property subject to depreciation under section 168 (TD 9689) 36, 453 26 CFR 1.1092(d)–1, amended; 1.1092(d)–1T, removed; debt that is a position in personal property that is part of a straddle (TD 9691) 38, 547 26 CFR 1.402A–1, amended; Removal of Allocation Rule for Disbursements from Designated Roth Accounts to Multiple Destinations (REG–105739–11) 41, 704 26 CFR 1.162–32, added; 1.262–1, amended (TD 9696) 43, 727

December 22, 2014 viii Bulletin No. 2014–52