INCOME TAX—Cont.

26 CFR 1.446–6, added; 1.860A–0, amended; 1.860C–1, amended; 1.863–0, –1, amended; REMICs; application of section 446 with respect to inducement fees (REG–162625–02) 35, 500 26 CFR 1.6081–1, amended; 1.6081–8, –9, added; 31.6081(a)–1, revised; automatic extension of time to file certain information returns and exempt organization returns (REG–107618–02) 27, 13 26 CFR 301.6724–1, amended; waiver of information reporting penalties (REG–141669–02) 34, 408 Publications, 1220, Specifications for Fil ing Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically (RP 52) 30, 134 Qualified census tracts, issuers of qual ified mortgage bonds and mortgage credit certificates; correction (RP 49) 29, 89 Qualified tertiary injectant expenses and

enhanced oil recovery credit (RR 82) 30, 125 Real estate investment trusts (REITs):

Loans from (RP 65) 32, 336 Taxable REIT subsidiaries (TRSs) and

independent contractors, rents (RR 86) 32, 290 Taxable subsidiaries (TSRs) (RP 66)

33, 364 Regulated investment company (RIC), re funded bonds (RR 84) 32, 289 Regulations:

26 CFR 1.83–7, amended; 1.83–7T, added; transfers of compensatory options (TD 9067) 32, 287 26 CFR 1.752–6T, added; assumption of partner liabilities (TD 9062) 28, 46 26 CFR 1.6081–1T, removed; 1.6081– 8T, –9T, added; 31.6011(a)–5, amended; 31.6051–1(d)(2)(i)(c), amended; 31.6051–2(c), amended; 31.6081(a)–1, amended; 31.6081 (a)–1T, added; 602.101, amended; automatic extension of time to file certain information returns and exempt organization returns (TD 9061) 27, 5 REMICs, residual interests, inducement

fees (REG–162625–02) 35, 500 Revocations, exempt organizations (Ann

48. 28, 73 ; (Ann 52) 32, 345

September 2, 2003 x 2003-35 I.R.B.