INCOME TAX—Cont.

Publication 1220, Specifications for Fil ing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically, changes affecting tax year 2003 filing of information returns (Ann 3) 2, 294 Qualified offer regulations, award of at torney’s fees and other costs (TD 9106) 5, 384 Regulations:

26 CFR 1.41–0, –4, amended; 602.101, amended; credit for increasing research activities (TD 9104) 6, 406 26 CFR 1.42–6, –8, –12, –14, amended; section 42 carryover and stacking rule amendments (TD 9110) 8, 504 26 CFR 1.167(a)–3, amended; 1.263(a)–0, –4, –5, added; 1.446–5, added; 602.101, amended; guidance regarding deduction and capitalization of expenditures (TD 9107) 7, 447 26 CFR 1.167(e)–1, amended; 1.167(e)–1T, added; 1.446–1, amended; 1.446–1T, added; 1.1016–3, amended; 1.1016–3T, added; changes in computing depreciation (TD 9105) 6, 419 26 CFR 1.170A–11, amended; 1.170A–11T, added; 1.556–2, amended; 1.556–2T, added; 1.565–1, amended; 1.565–1T, added; 1.936–7, amended; 1.936–7T, added; 1.1017–1, –1T, amended; 1.1368–1, amended; 1.1368–1T, added; 1.1377–1, amended; 1.1377–1T, added; 1.1502–21, –21T, –75, amended; 1.1502–75T, added; 1.1503–2, amended; 1.1503–2T, added; 1.6038B–1, –1T, amended; 301.7701–3, amended; 301.7701–3T, added; 602.101, amended; guidance necessary to facilitate business electronic filing (TD 9100) 3, 297 26 CFR 1.401(a)–11, –(20), revised; 1.417(a)(3)–1, added; 1.417(e)–1, amended; 602.101, amended; disclosure of relative values of optional forms of benefit (TD 9099) 2, 255 26 CFR 1.642(c)–2, amended; 1.642(c)–5, revised; 1.643, revised; 1.651(a)–2(d), added; 1.661(a)–2(f), revised; 1.664–3, amended; defini