INCOME TAX—Cont.

Like-kind exchanges, qualified exchange accommodation (“parking”) arrangements (RP 51) 33, 294 Marginal production rates, 2004 (Notice 48) 30, 87 Methods of accounting, change in section 481(a) adjustment pe riods (TD 9131) 27, 2 Obsolete rulings (RR 90) 34, 317 Offsets of refunds for taxpayers domiciled in:

Arizona or Wisconsin (RR 71) 30, 74 California, Idaho, or Louisiana (RR 72) 30, 77 Nevada, New Mexico, or Washington (RR 73) 30, 80 Texas (RR 74) 30, 83 Optional 10-year writeoff, rules governing time and manner

for making and revoking an election under section 59(e) (REG–124405–03) 35, 394 Partnerships:

Application of section 761, request for comments (Notice 53)

33, 209 Application of section 1045 (REG–150562–03) 32, 175 Disregarded entity, small partnership not excluded from

TEFRA provisions, tax matters partner (RR 88) 32, 165 Transactions involving long-term contracts (TD 9137) 34, 308 Payment card transactions:

Limited exception, backup withholding (TD 9136) 31, 112 Optional procedure for payors to determine reportable pay ments under sections 6041 and 6041A (RP 43) 31, 124 Qualified Payment Card Agent (QPCA), requirements for

payment card organization to obtain QPCA determination (RP 42) 31, 121 Pre-Filing Agreement program, annual report for CY 2003,

Large and Mid-Size Business Division (LMSB) (Ann 59) 30, 93 Private foundations, organizations now classified as (Ann 62) 30,

102 ; (Ann 66) 35, 402 Proposed Regulations:

26 CFR 1.59–1, added; optional 10-year writeoff of certain tax preferences (REG–124405–03) 35, 394 26 CFR 1.864–4, revised; stock held by foreign insurance companies (REG–117307–04) 28, 39 26 CFR 1.1045–1, added; section 1045 application to partnerships (REG–150562–03) 32, 175 26 CFR 1.1374–3, amended; 1.1374–10, revised; adjustment to net unrealized built-in gain (REG–131486–03) 28, 36 Publications:

1141, General Rules and Specifications for Substitute Forms W-2 and W-3, revised (RP 54) 34, 325 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically (RP 50) 33, 211 Qualified residential rental projects, obligations of states and po litical subdivisions (RP 39) 29, 49 Qualified transportation fringes, use of a debit card (Notice 46)

29, 46 Regulations:

26 CFR 1.61–8, amended; rents and royalties (TD 9135) 30, 69 26 CFR 1.168(i)–0, –1, –1T, amended; 1.168(i)–4, added; changes in use under section 168(i)(5) (TD 9132) 28, 16