INCOME TAX—Cont.

26 CFR 1.705–1, –2, amended; determination of basis of partner’s interest, special rules (TD 9049) 14, 685 26 CFR 1.874–1, revised; 1.874–1T, removed; 1.882–4, revised; 1.882– 4T, removed; disallowance of deductions and credits for failure to file timely return (TD 9043) 12, 611 26 CFR 1.954–0, –2, amended; guidance regarding the definition of foreign personal holding company income (TD 9039) 10, 561 26 CFR 1.1041–1T, amended; 1.1041–2, added; 602.101, amended; constructive transfers and transfers of property to a third party on behalf of a spouse (TD 9035) 9, 528 26 CFR 1.1502–21, amended; 1.1502– 21T, revised; 1.1502–32, amended; 1.1502–32T, revised; 1.1502–35T, added; 602.101, amended; guidance under section 1502; suspension of losses on certain stock dispositions (TD 9048) 13, 644 26 CFR 1.1502–21T, –32T, –35T, corrected; suspension of losses on certain stock dispositions (TD 9048) 13, 644 ; correction (Ann 23) 16, 808 26 CFR 1.1502–77T, 602.101; agent for consolidated group (TD 9002); correction (Ann 8) 6, 451 26 CFR 1.6011–4. added; 1.6011–4T, removed; 301.6111–2, added; 301.6111–2T, removed; 301.6112–1, added; 301.6112–1T, removed; 602.101, amended; tax shelter regulations (TD 9046) 12, 614 26 CFR 1.6038–3, amended; 1.6038– 3T, added; 602.101, amended; returns required with respect to controlled foreign partnerships (TD 9033) 7, 483 26 CFR 1.6043–4T; information reporting relating to taxable stock transactions (TD 9022); correction (Ann 11) 10, 585 26 CFR 1.6050S–0, amended; 1.6050S–1, added; 301.6011–2, amended; 602.101, amended; information reporting for qualified tuition and related expenses; magnetic media filing requirements for information returns (TD 9029) 6, 403

26 CFR 1.368–2, revised; statutory mergers and consolidations (REG– 126485–01) 9, 542 ; correction (Ann 25) 17, 846 26 CFR 1.704–1, –3, amended; 1.721–2, added; 1.761–3, added; 1.1272–1, amended; 1.1273–2, amended; 1.1275–4, amended; noncompensatory partnership options (REG–103580–02) 9, 543 26 CFR 1.1502–21, –32, amended; 1.1502–35, added; guidance under section 1502, suspension of losses on certain stock dispositions (REG– 131478–02) 13, 669 ; correction (Ann 24) 16, 810 26 CFR 1.6038–3, amended; returns required with respect to controlled foreign partnerships (REG–124069– 02) 7, 488 26 CFR 1.6043–4; 1.6045–3; information reporting relating to taxable stock transactions (REG–143321– 02); correction (Ann 12) 10, 585 26 CFR 1.6662–3, amended; 1.6664–0, –4, amended; establishing defenses to the imposition of the accuracy-related penalty (REG– 126016–01) 7, 486 26 CFR 31.3406(g)–1, (j)–1, amended; 301.6724–1, amended; information reporting and backup withholding for payment card transactions (REG–116641–01) 8, 518 Publications:

538, Accounting Periods and Methods, revised (Ann 17) 15, 722 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W–2G, and 1042–S (RP 28) 16, 759 1223, General Rules and Specifications for Substitute Forms W–2c and W–3c, revised (RP 31) 17, 838 1441, General Rules and Specifications for Substitute Forms W–2 and W–3, revised (RP 30) 17, 822 Qualified census tracts, issuers of quali fied mortgage bonds and mortgage credit certificates (RP 15) 4, 321 Qualified Payment Card Agent (QPCA),

proposed revenue procedure to request a determination (Notice 13) 8, 513