INCOME TAX—Cont.

26 CFR 1.704–2, amended; 1.752–2, amended; treatment of disregarded entities under section 752 (REG–128767–04) 39, 534 26 CFR 1.860F–4, amended; real estate mortgage investment conduits (REMICs) (REG–154077–03) 37, 476 26 CFR 1.861–4, amended; source of compensation for labor or personal services (REG–136481–04) 37, 480 26 CFR 1.861–8(e)(12), added; 1.861–14, revised; allocation and apportionment of deductions for charitable contributions (REG–208246–90) 36, 450 26 CFR 1.864–4, revised; stock held by foreign insurance companies (REG–117307–04) 28, 39 26 CFR 1.951–1, amended; guidance under section 951 for determining pro rata share (REG–129771–04) 36, 453 26 CFR 1.1031(a), (j), amended; additional rules for exchanges of personal property under section 1031(a) (REG–116265–04) 38, 505 26 CFR 1.1045–1, added; section 1045 application to partnerships (REG–150562–03) 32, 175 ; correction (Ann 68) 38, 508 ; correction (Ann 73) 39, 543 26 CFR 1.1271–0, amended; 1.1275–2, amended; accrual for certain REMIC regular interests (REG–108637–03) 37, 472 26 CFR 1.1363–2, amended; LIFO recapture under section 1363(d) (REG–149524–03) 39, 528 26 CFR 1.1374–3, amended; 1.1374–10, revised; adjustment to net unrealized built-in gain (REG–131486–03) 28, 36 26 CFR 1.1502–13, amended; consolidated returns, intercompany transactions (REG–131264–04) 38, 506 26 CFR 301.7701–1(d), –5, revised; 301.7701–2(b)(9), added; clarification of definitions (REG–124872–04) 39, 533 26 CFR 301.7701–3, amended; deemed election to be an association taxable as a corporation for a qualified electing S corporation (REG–131786–03) 38, 500 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 Real estate mortgage investment conduits (REMICs):

Accrual for certain REMIC regular interests (REG–108637–03) 37, 472 Application of partnership audit provisions (REG–154077–03) 37, 476 Regulations:

26 CFR 1.61–8, amended; rents and royalties (TD 9135) 30, 69 26 CFR 1.83–7, amended; 1.83–7T, removed; transfers of compensatory options (TD 9148) 37, 460 26 CFR 1.121–3, amended; 1.121–3T, removed; 1.121–5, added; reduced maximum exclusion of gain from sale or exchange of principal residence (TD 9152) 39, 509