INCOME TAX—Cont. — Internal Revenue Bulletin 2004-26

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 ; (Ann 41) 18, 879 Section 911(d)(4) waiver, 2003 update

(RP 17) 10, 562 Son of Boss transactions, settlement ini tiative (Ann 46) 21, 964 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 Electing mark to market for mar ketable stock (TD 9123) 20, 907 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 conducts activities in the United States (RR 3) 7, 486 U.S.–Japan income tax treaty, tax rate

tables (Ann 54) 24, 1061 Tax-exempt income, expenses and inter est, application of section 265(a)(2) to related-party transactions in affiliated groups (RR 47) 21, 941 Tax return preparers, electronic filing (TD

17, 825 Technical advice to directors and appeals

area directors from Associates Chief Counsel and Division Counsel/Associate Chief Counsel (TE/GE) (RP 2) 1, 83 Timber fertilization, business expenses

(RR 62) 25, 1072 Treatment of services under section 482

(REG–115037–00, REG–146893–02); correction (Ann 7) 4, 365