INCOME TAX—Cont.

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 1167, substitute forms, general requirements (RP 62) 44, 728 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 fil ing of Form 1042-S (Ann 79) 41, 662 Specifications for Filing Form 1042-S, Foreign Person’s

U.S. Source Income Subject to Withholding, Electronically or Magnetically (RP 63) 45, 795 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically (RP 50) 33, 211 Qualified dividend income, treatment for purposes of section

1(h)(11) (Notice 70) 44, 724 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

2004–48 I.R.B. x November 29, 2004