INCOME TAX—Cont. — Internal Revenue Bulletin 2004-17

amended; electronic payee statements (TD 9114) 11, 589 26 CFR 1.6043–4T, revised; 1.6045–3T, revised; information reporting relating to taxable stock transactions (TD 9101) 5, 376 26 CFR 1.6045–2, amended; information statements for certain substitute payments (TD 9103) 3, 306 26 CFR 1.6107–2, added; 1.6107–2T, removed; 1.6695–1, amended; 1.6695–1T, removed; tax return preparers, electronic filing (TD 9119) 17, 825 26 CFR 1.6662–0, –2, –3, –4, amended; 1.6664–0, –1, –4, amended; establishing defenses to the imposition of the accuracy-related penalty (TD 9109) 8, 519 26 CFR 301.6103(1)–1, added; 301.6103(m)–1, added; definition of agent for certain purposes (TD 9111) 8, 518 26 CFR 301.7430–7, added; 301.7430–7T, removed; awards of attorney’s fees and other costs based upon qualified offers (TD 9106) 5, 384 Reporting an acquisition of control or sub stantial change in capital structure, new Form 8806 (Ann 5) 4, 362 Revocations, exempt organizations (Ann

12, 639 ; (Ann 23) 13, 673 ; (Ann 27) 14, 714 ; (Ann 37) 17, 839 Section 911(d)(4) waiver, 2003 update

(RP 17) 10, 562 Standard Industry Fare Level (SIFL) for mula (RR 36) 12, 620 Stocks:

Constructive sale, short sale, and trans fers by broker (RR 15) 8, 515 Guidance under section 1502, suspen sion of losses on certain stock dispositions (TD 9048); correction (Ann 10) 7, 501 Information reporting relating to tax able stock transactions (TD 9101) 5, 376 ; (REG–156232–03) 5, 399 Losses, decrease in stock value (Notice

16, 782 Treatment of income on spread on

statutory and nonstatutory stock options upon exercise (Notice 28) 16, 783 Tax conventions, taxation of nonresident

partners in a service partnership that