INCOME TAX—Cont.

26 CFR 1.1502–20, –32, amended; amendment of waiver of loss carryovers from separate return limitation years (REG–152524–02) 22, 979 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 1.6107–2, 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 26 CFR 301.6103(j)(5)–1, added; disclosure of return information to the Department of Agriculture (REG– 103809–03) 26, 1132 Publications:

538, Accounting Periods and Methods, revised (Ann 17) 15, 722 1141, General Rules and Specifications for Substitute Forms W–2 and W–3, revised (RP 30) 17, 822 ; correction (Ann 41) 25, 1098 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 Qualified census tracts, issuers of quali fied mortgage bonds and mortgage credit certificates (RP 15) 4, 321