INCOME TAX—Cont.

26 CFR 1.1502–13, amended; consolidated returns; intercompany transactions (REG–131264–04) 38, 506 26 CFR 1.1502–20, –32, amended; extension of time to elect method for determining allowable loss (REG–135898–04) 40, 568 26 CFR 1.1502–32, amended; treatment of loss carryovers from separate return limitation years (REG–129274–04) 40, 567 26 CFR 301.7502–1, amended; timely mailing treated as timely filing (REG–138176–02) 43, 710 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 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S (RP 58) 41, 602 1187, changes affecting tax year 2004 electronic or magnetic filing of Form 1042-S (Ann 79) 41, 662 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 Qualified Zone Academy Bonds (QZABs), allocations for 2004

(RP 61) 43, 707 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 Interest-only REMIC regular interests, advance notice of pro posed rulemaking (Ann 75) 40, 580 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 26 CFR 1.141–0, –16, amended; 1.142–0, –2, amended; remedial actions applicable to tax-exempt bonds issued by state and local governments (TD 9150) 39, 514 26 CFR 1.163(d)–1, revised; 1.163(d)–1T, added; time and manner of making section 163(d)(4)(B) election to treat qualified dividend income as investment income (TD 9147) 37, 461 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