INCOME TAX—Cont.

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 Sale or exchange of principal residence, reduced maximum ex clusion (TD 9152) 39, 509 Source of compensation for labor or personal services (REG–136481–04) 37, 480 Standard Industrial Classification (SIC) system replaced with

North American Industry Classification System (NAICS), properties of like class (TD 9151) 38, 489 ; (REG–116265–04) 38, 505 Standard Industry Fare Level (SIFL) formula (RR 70) 37, 460 Stocks:

Consolidated returns, subsidiary stock loss (Notice 58) 39,

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

39 Options granted under an employer stock purchase plan (No tice 55) 34, 319 Statutory options (TD 9144) 36, 413 Transfers:

Of compensatory stock options (TD 9148) 37, 460 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-exempt bonds, application of remedial action rules under

sections 141 and 142 (TD 9150) 39, 514 Tax treatment of credit default swaps (CDSs) (Notice 52) 32, 168 Vacation pay, removal of transitional rule (TD 9138) 32, 160