INCOME TAX—Cont.

26 CFR 1.6081–1, amended; 1.6081–3, revised; 1.6081–8, –9, added; 1.6081–8T, –9T, removed; 31.6081(a)–1, amended; 31.6081(a)–1T, removed; 301.6651(c)(4), amended; 602.101, amended; automatic extension of time to file certain information returns and exempt organization returns (TD 9163) 52, 1025 26 CFR 1.6091–1 thru –4, amended; 301.6091–1, amended; place for filing (TD 9156) 42, 669 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 26 CFR 301.7701–1, –3, –5, revised; 301.7701–1T, –2(b)(9), –2T, –5T, added; clarification of definitions (TD 9153) 39, 517 26 CFR 301.7701–3, amended; 301.7701–3T, added; deemed election to be an association taxable as a corporation for a qualified electing S corporation (TD 9139) 38, 495 Revocations, exempt organizations (Ann 55) 27, 15 ; (Ann 65)

33, 300 ; (Ann 78) 40, 592 ; (Ann 89) 45, 835 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 1096, 1098, 1099, 5498, W-2G, and 1042-S, rules and specifications (RP 58) 41, 602 General requirements (RP 62) 44, 728

2004–52 I.R.B. xii December 27, 2004