INCOME TAX—Cont.

Publications:

1167, substitute forms, general requirements (RP 73) 39, 647 1187, Specifications for Filing Form 1042–S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically or Magnetically (RP 83) 47, 1099 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 Qualified mortgage bonds, qualified cen sus tracts:

Pacific Islands (RP 81) 45, 1046 United States and District of Columbia

(RP 49) 29, 89 Qualified subchapter S election for testa mentary trusts (TD 9078) 39, 630 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 Reduction of tax attributes due to dis charge of indebtedness (TD 9080) 40, 696 ; (REG–113112–03) 40, 760 Regulated investment company (RIC), re funded bonds (RR 84) 32, 289 Regulations:

26 CFR 1.61–2, amended; 1.61–22, added; 1.83–1, –3, –6, amended; 1.301–1(q), added; 1.1402(a)–18, added; 1.7872–15, added; 602.101(b), amended; split-dollar life insurance arrangements (TD 9092) 46, 1055 26 CFR 1.62–2, amended; 1.274–5, –5T, amended; substantiation of incidental expenses (TD 9064) 36, 508 26 CFR 1.66–1 through –5, added; 602.101, amended; treatment of community income for certain individuals not filing joint returns (TD 9074) 39, 601 26 CFR 1.83–7, amended; 1.83–7T, added; transfers of compensatory options (TD 9067) 32, 287

November 24, 2003 xv 2003-47 I.R.B.