INCOME TAX—Cont.

26 CFR 1.263A–7, revised; 1.448–1, amended; administrative simplification of section 481(a) adjustment periods in various regulations (TD 9131) 27, 2 26 CFR 1.280F–1T, –2T, –3T, –4T, –5T, –6, –7, amended; 1.280F–6T redesignated as 1.280F–6; depreciation of vans and light trucks (TD 9133) 28, 25 26 CFR 1.460–0, –4, –6, amended; 1.704–3, amended; 1.722–1, amended; 1.723–1, amended; 1.732–1, amended; 1.734–1, amended; 1.743–1, amended; 1.751–1, amended; 1.755–1, amended; 1.1362–3, amended; 1.1377–1, amended; partnership transactions involving long-term contracts (TD 9137) 34, 308 26 CFR 1.461–2, amended; transfers to provide for satisfaction of contested liabilities (TD 9140) 32, 159 26 CFR 1.463–1T, removed; transitional rule for vested accrued vacation pay (TD 9138) 32, 160 26 CFR 1.904–0, –4, –6, amended; 1.904–5, revised; 1.904(b)–1, –2, revised; 1.904(b)–3, –4, removed; 1.904(j)–1, added; 1.954–2, amended; application of section 904 to income subject to separate limitations (TD 9141) 35, 359 26 CFR 31.3406(g)–1, amended; 31.3406(j)–1, amended; 31.3406(j)–1T, removed; 301.6724–1, amended; 602.101, amended; information reporting and backup withholding for payment card transactions (TD 9136) 31, 112 Revocations, exempt organizations (Ann 55) 27, 15 ; (Ann 65)

33, 300 S corporations:

Mergers, effect on qualified subchapter S subsidiary (QSub),

termination (RR 85) 33, 189 Relief request for late qualified subchapter S subsidiary

(QSub) election (RP 49) 33, 210 Stocks:

Held by foreign insurance companies (REG–117307–04) 28,

39 Options granted under an employer stock purchase plan (No tice 55) 34, 319 Transfer of stock, asserted liability (TD 9140) 32, 159 Substitute Forms W-2 and W-3, general rules and specifications

(RP 54) 34, 325 Tax conventions:

Guidance on effective dates under Japan treaty (Ann 60) 29,

43 Treaty benefits for dual resident companies (RR 76) 31, 111 Tax treatment of credit default swaps (CDSs) (Notice 52) 32, 168 Vacation pay, removal of transitional rule (TD 9138) 32, 160