INCOME TAX—Cont.

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 amended return, modification

of the definition (Notice 38) 21, 949 Qualified dividends, changes to rules

(Ann 11) 10, 581 Qualified mortgage bonds and mortgage

credit certificates, average area and nationwide housing purchase prices (RP 18) 9, 529 Qualified offer regulations, award of at torney’s fees and other costs (TD 9106) 5, 384 Qualified zone academy bonds, obliga tions of states and political subdivisions (REG–121475–03) 16, 793 Real estate investment trust (REIT) park ing income (RR 24) 10, 550 Reduction of the stated principal amount

of a recourse note issued by the employee to the employer to acquire employer stock, treatment (RR 37) 11, 583 Regulated investment companies (RICs),

repos (RP 28) 22, 984 Regulations:

26 CFR 1.41–0, –4, amended; 602.101, amended; credit for increasing research activities (TD 9104) 6, 406

June 28, 2004 x 2004-26 I.R.B.