INCOME TAX—Cont.

instruments with one or more payments that are denominated in, or determined by reference to, a nonfunctional currency (REG–106486–98) 42, 853 26 CFR 1.1042–1T, amended; notarized statements of purchase under section 1042 (REG–121122–03) 37, 550 26 CFR 1.1502–19, –21, –32, amended; 1.1502–28, added; guidance under section 1502; application of section 108 to members of a consolidated group (REG–132760–03) 43, 933 26 CFR 1.1502–31, amended; stock basis after a group structure change (REG–130262–03) 37, 553 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 301.6103(k)(6)–1T, added; disclosure of return information by certain officers and employees for investigative purposes (REG–140808–02) 38, 582 26 CFR 301.6334–1, amended; property exempt from levy (REG–140378–01) 41, 825 26 CFR 301.6503(j)–1, added; suspension of running of period of limitations during a proceeding to enforce or to quash a designated or related summons (REG–208199–91) 40, 756 26 CFR 301.6724–1, amended; waiver of information reporting penalties (REG–141669–02) 34, 408 26 CFR 301.9000–1, revised; 301.9000–2 through –7, added; testimony or production of records in a court or other proceeding (REG–140930–02) 38, 583 Publications:

1167, substitute forms, general requirements (RP 73) 39, 647 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically (RP 52) 30, 134 ; updates to the September 2003 revision (Ann 61) 42, 890

Transactions involving long-term con tracts (REG–128203–02) 41, 828 Variable annuity or life insurance con

tracts (RR 92) 33, 350 Payments in lieu of dividends, informa tion reporting (Notice 67) 40, 752 Penalties, requirements for waiver of information reporting penalties (REG–141669–02) 34, 408 Private foundations, organizations now

classified as (Ann 57) 37, 555 Property exempt from levy (REG–140378–01) 41, 825 Proposed Regulations:

26 CFR 1.41–0, –6, amended; credit for increasing research activities (REG–133791–02) 35, 493 26 CFR 1.42–6, –8, –12, –14, amended; section 42 carryover and stacking rule amendments (REG–131997–02) 33, 366 26 CFR 1.83–7, amended; transfers of compensatory options (REG–116914–03) 32, 338 26 CFR 1.108–7, added; 1.1017–1, amended; reduction of tax attributes due to discharge of indebtedness (REG–113112–03) 40, 760 26 CFR 1.141–0, –12, –15, –16, amended; 1.142–0, –2, amended; remedial actions for tax-exempt bonds (REG–132483–03) 34, 410 26 CFR 1.168(a)–1, added; 1.168(b)–1, added; 1.168(i)–0, –1, amended; 1.168(i)–4, added; changes in use under section 168(i)(5) (REG–138499–02 37, 541 26 CFR 1.280F–6, amended; depreciation of vans and light trucks (REG–138495–02) 37, 541 26 CFR 1.338(h)(10)(1), amended; effect of section 338(h)(10) elections in certain multi-step transactions (REG–143679–02) 38, 592 26 CFR 1.358–7, added; 1.704–1, –2, amended; 1.705–1, amended; 1.752–0, amended; 1.752–1, –5, amended; 1.752–6, –7, added; assumption of partner liabilities (REG–106736–00) 28, 60 26 CFR 1.382–1, amended; 1.382–10, added; distributions of interests in a loss corporation from qualified trusts (REG–108676–03) 36, 523