INCOME TAX—Cont.

tate business electronic filing (REG–116664–01) 3, 319 26 CFR 1.337(d)–2(c)(2), added; 1.1502–35(f)(1), added; 1.1502– 80(c), revised; loss limitation rules (REG–153172–03) 15, 729 26 CFR 1.368–1, –2, amended; corporate reorganizations, transfers of assets or stock following a reorganization (REG–165579–02) 13, 651 26 CFR 1.482–6, –9, amended; treatment of services under section 482, allocation of income and deductions from intangibles (REG–115037–00, REG–146893–02); correction (Ann 7) 4, 365 26 CFR 1.1397E–1, amended; qualified zone academy bonds, obligations of states and political subdivisions (REG–121475–03) 16, 793 26 CFR 1.1502–11, –13, revised; 1.1502–28, amended; 1.1502–80, revised; computation of taxable income when section 108 applies to a member of a consolidated group (REG–167265–03) 15, 730 26 CFR 1.6038A–1, –2, amended; electronic filing of duplicate Forms 5472 (REG–167217–03) 9, 540 26 CFR 1.6043–4, added; 1.6045–3, added; information reporting relating to taxable stock transactions (REG–156232–03) 5, 399 31 CFR 10.33, revised; 10.35, added; 10.36, added; 10.37, added; regulations governing practice before the Internal Revenue Service (REG–122379–02) 5, 392 Publications:

538, Accounting Periods and Methods, revised (Ann 21) 13, 673 971, Innocent Spouse Relief (And Separation of Liability and Equitable Relief), revised (Ann 24) 14, 714 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically, changes affecting tax year 2003 filing of information returns (Ann 3) 2, 294 1542, Per Diem Rates (For Travel Within the Continental United States), revision changes (Ann 20) 13, 673 Qualified dividends, changes to rules

(Ann 11) 10, 581