INCOME TAX—Cont.

26 CFR 1.6664–1, –2, amended; qualified amended returns (REG–122847–04) 13, 804 26 CFR 301.6103(j)(1)–1, revised; disclosure of return information to the Bureau of the Census (REG–147195–04) 15, 888 26 CFR 301.6103(n)–1, revised; disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property and services for tax administration purposes (REG–148867–03) 9, 646 26 CFR 301.6502–1, revised; collection after assessment (REG–148701–03) 13, 802 26 CFR 301.7701–2, amended; classification of certain foreign entities (REG–148521–04) 18, 995 31 CFR 10.35, amended; 10.36, 10.38, revised; 10.39, added; 10.52, revised; regulations governing practice before the Internal Revenue Service (REG–159824–04) 4, 372 Publications:

1220, changes affecting tax year 2004 filing of information returns (Ann 14) 9, 653 1516, Specifications for Filing Form 8596, Electronically or Magnetically, for information returns for federal contracts (RP 29) 22, 1118 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941) (RP 21) 16, 899 Qualified green building and sustainable design projects (Notice

28. 13, 796 Qualified mortgage bonds and mortgage credit certificates, aver age area and nationwide housing purchase prices for 2005 (RP
29. 9, 638 Regulated investment company (RIC):

Application of look-through rule to ownership of shares by

segregated asset accounts (RR 7) 6, 464 Designation of dividends (RR 31) 21, 1084 Regulations:

26 CFR 1.45D–1, added; 1.45D–1T, removed; 602.101, revised; new markets tax credit (TD 9171) 6, 452 26 CFR 1.59–1, added; 602.101, amended; optional 10-year writeoff of certain tax preferences (TD 9168) 4, 354 26 CFR 1.163(d)–1, revised; 1.163–1T, removed; time and manner of making section 163(d)(4)(B) election to treat qualified dividend income as investment income (TD 9191) 15, 854 26 CFR 1.170A–1, revised; 1.170A–1T, added; 1.243–3, revised; 1.702–1, revised; 1.861–3, –8, revised; 1.861–3T, added; 1.863–6, revised; 1.871–1, amended; 1.876–1, revised; 1.876–1T, added; 1.881–1, revised; 1.881–5T, added; 1.884–0, amended; 1.884–0T, added; 1.901–1, revised; 1.901–1T, added; 1.931–1, revised; 1.931–1T, added; 1.932–1, revised; 1.932–1T, added; 1.933–1, amended; 1.933–1T, added; 1.934–1, revised; 1.934–1T, added; 1.935–1, amended; 1.935–1T, added; 1.937–1T thru 3T, added; 1.957–3, revised; 1.957–3T, added; 1.957–4, removed; 1.1402(a)–11, –12, revised; 1.1402(a)–12T, added; 1.6038–2, revised; 1.6038–2T, added; 1.6046–1, amended; 1.6046–1T, added; 301.6688–1, revised; 301.6688–1T, added; 301.7701(b)–1, revised; 301.7701(b)–1T, added;