INCOME TAX—Continued

issued (RP 12) 3, 30

Regulations—Continued

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 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 26 CFR 1.6050I–0T, –2T, removed; 1.6050I–0, –2, added; cash reporting by court clerks (TD 8652) 11, 11 26 CFR 1.6050P–0, –1, added, 1.6050P–0T, –1T, removed; information reporting for discharges of indebtedness (TD 8654) 11, 14 26 CFR 1.6081–4, amended; 1.6081– 4T, added; automatic extension of time for filing income tax returns (TD 8651) 11, 24 26 CFR 1.6662–0, –6T, removed; 1.6662.5T, revised; 1.6662–6, added; imposition of accuracyrelated penalty (TD 8656) 13, 9 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 1.7520–3, amended; actuarial tables exceptions (TD 8630) 3, 19 26 CFR 301.6676–1, 301.7424–1, removed; regulations declared obsolete (TD 8655) 12, 9 26 CFR 301.9100–7T, amended; generation-skipping transfer tax (TD 8644) 7, 16 Returns:

Form 990, church affiliated organiza tions exempt from filing (RP 10) 2, 17 On-line service electronic filing pro

gram; Form 1040 (RP 20) 4, 88 Rulings:

Areas in which advance rulings

willing to be issued: Associate Chief Counsel (Domes tic), Associate Chief Counsel (Employee Benefits and Exempt Organizations) (RP 3) 1, 86 Associate Chief Counsel (Interna

tional) (RP 7) 1, 185 Areas in which rulings will not be