INCOME TAX—Cont.

Extension of time, automatic extension

to file certain information returns and exempt organization returns (TD 9061) 27, 5 ; (REG–107618–02) 27, 13 Extraterritorial income exclusion, changes to Form 8873 and its instructions (Ann 47) 29, 124 Foreign corporations, compliance initia tive (Notice 38) 27, 9 Foreign currency denominated contingent payment debt instruments (REG–106486–98) 42, 853 ; correction (Ann 87) 51, 1238 Foreign earned income from a restricted

country (Notice 52) 32, 296 Foreign trusts, Canadian retirement plan

trust reporting (Notice 57) 34, 397 Forms:

1042–S, specifications for filing electronically or magnetically (RP 83) 47, 1099 1099–B and 1099–DIV, update to substitute forms specifications (Ann 55) 38, 597 1099–DIV and 1099–MISC, composite substitute statement procedures (Ann 75) 49, 1195 8655, Reporting Agent Authorization for Magnetic Tape/Electronic Filers, requirements (RP 69) 34, 403 8873, Extraterritorial Income Exclusion, changes to form and instructions (Ann 47) 29, 124 Geographical areas included in the North

American area for purposes of convention benefits under section 274(h) of the Code, list (RR 109) 42, 839 Golden parachute payments (TD 9083)

40, 700 ; correction (Ann 60) 45, 1049 Government obligations, state and subdi visions:

Allocation deadline for private activity

bond state ceiling (Notice 41) 28, 49 Assignment deadline for private activ ity bond volume cap (Notice 42) 28, 49 Carryforward election of unused pri vate activity bond volume cap (RP 46) 28, 54 Helicopters, qualified bonds (RR 116) 46,

1083 Income tax rates under new income tax

conventions (Ann 62) 41, 821 Individual e-file Partnership Program, re quest for applications to participate in 2004 (Ann 73) 47, 1149