SELF-EMPLOYMENT TAX—Cont.

to related persons (Notice 47) 30, 132 Substitute forms:

General requirements (RP 73) 39, 647 Update to rules and specifications for

Forms 1099–B and 1099–DIV (Ann 55) 38, 597 Swiss Limitation on Benefits (LOB) com petent authority MAP agreement (Ann 59) 40, 746 Tax-exempt bonds:

Advance refunding bonds (RR 78) 29,

76 New York Liberty Bonds (Notice 40)

26 CFR 301.6334–1, amended; property exempt from levy (REG–140378–01) 41, 825 Regulations:

26 CFR 300.0, amended; 300.3, added; user fees for processing offers to compromise (TD 9086) 41, 817 Returns and return information, obtaining

copies (RP 74) 43, 923 User fees for processing offers to compro mise (TD 9086) 41, 817

27, 10 Remedial action rules, application (REG–132483–03) 34, 410 Tenancy by the entirety, federal tax lien

(Notice 60) 39, 643 Testimony or production of records in a court or other proceeding (REG–140930–02) 38, 583 Treatment of community income for cer tain individuals not filing a joint return (TD 9074) 39, 601 Updates to the September 2003 revision

of Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically (Ann 61) 42, 890 U.S. income tax treaties, list satisfying the requirements of section 1(h)(11)(C)(i)(II) (Notice 69) 42, 851 Use of taxpayer identifying numbers on

submissions under sections 897 and 1445 (TD 9082) 41, 807 User fees for processing offers to compro

mise (TD 9086) 41, 817 Withholding:

Foreign partnership (WP) and with holding foreign trust (WT) agreements (RP 64) 32, 306 Tax of partnerships with effectively connected taxable income (REG–108524–00) 42, 869