INCOME TAX—Continued

Regulations—Continued

26 CFR 1.597–1—1.597–7, added; 301.7507–1, 301.7507–9, amended; treatment of acquisition of certain financial institutions (TD 8641) 6, 4 26 CFR 1.671–4, revised; 1.6012–3, 301.6109–1, amended; grantor trust reporting requirements (TD 8633) 4, 20 26 CFR 1.704–4, 1.737–1 through 1.737–5, added; recognition of gain or loss by contributing partner on distribution of contributed property or other property (TD 8642) 7, 4 26 CFR 1.861–8, amended; 1.861–17, added; allocation and apportionment of research and experimental expenditures (TD 8646) 8, 10 26 CFR 1.1258–1, added; conversion transactions (TD 8649) 9, 5 26 CFR 1.1445–1, 1.1445–8(c)(2)(i), revised; 1.1445–5, amended; withholding of tax on dispositions of U.S. real property interests by foreign persons (TD 8647) 9, 7 26 CFR 301.6011–2(c)(4)(i), revised; time for furnishing wage statements upon termination of employer’s operations (TD 8636) 4, 64 26 CFR 1.6042–4, 1.6044–5, revised; 1.6049–6, 301.6109–1, amended; 1.6050N–1, added Backup withholding, statement mailing requirements and due diligence (TD 8637) 4, 29