INCOME TAX—Cont.

Publications:

1167, substitute forms, general requirements (RP 73) 39, 647 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W–2G, and 1042–S, updated (Ann 75) 49, 1195 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 conservation contribution, availability of deduction to a trust (RR 123) 50, 1200 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 ; correction (Ann 81) 50, 1220 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 Registered retirement savings plan, (RRSP) and registered retirement income fund (RRIF) reporting (Notice 75) 50, 1204 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