In addition to the Section 2704 proposed regulations discussed above, several other recently promulgated regulations have been identified for review under Executive Order 13789. These include temporary regulations under IRC Section 337(d) which would have imposed tax on the gain in assets of a C corporation that come to be owned by a Real Estate Investment Trust. Also selected for review are temporary regulations under IRC Section 752 dealing with partnership liabilities including bottom dollar guarantees, and regulations under Section 385 which would restrict the ability of multinational taxpayers to use interest payments on debt to reduce the amount of the group’s income subject to tax in the United States. The other regulations selected for review include regulations issued under Section 103, defining a political subdivision; Section 7602, expanding the group of people who have access to material produced pursuant to a summons; Section 987, dealing with foreign currency gains; and Section 367, dealing with transfers of goodwill and going concern value to foreign corporations.