INCOME TAX—Cont.

26 CFR 1.6107–2, added; 1.6695–1, amended; tax return preparers, electronic filing (REG–141659–02) 20, 927 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 Regulations:

26 CFR 1.25A–0 through –5, added; 602.101, revised; education tax credit (TD 9034) 7, 453 26 CFR 1.32–2, amended; earned income credit for taxable years beginning after December 31, 1978 (TD 9045) 12, 610 26 CFR 1.48–12, amended; 1.48–12T, removed; 1.152–3, amended; 1.152– 3T, removed; 1.611–3, amended; 1.611–3T, removed; 1.852–9, amended; 1.852–9T, removed; 301.6011–1, added; 301.6011–1T, removed; 301.6903–1, amended; 301.6903–1T, removed; 602.101, amended; guidance necessary to facilitate electronic tax administration (TD 9040) 10, 568