INCOME TAX—Cont.

26 CFR 1.475(a)–4; safe harbor for valuation under section 475 (REG–100420–03); correction (Ann 57) 33, 318 26 CFR 1.1503(d)–4, –5; dual consolidated loss (REG–102144–04); correction (Ann 56) 33, 318 26 CFR 1.6012–2, amended; return required by subchapter T cooperatives under section 6012 (REG–149436–04) 35, 454 26 CFR 301.6020–1, added; substitute for return (REG–131739–03) 36, 494 Publications:

1141, General Rules and Specifications for Substitute Forms W-2 and W-3, revised (RP 65) 38, 564 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically, 2005 revision (RP 49) 31, 165 1239, changes affecting tax year 2005 electronic or magnetic filing of Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips (RP 41) 29, 90 1245, changes affecting the filing of Form W-4, Employee’s Withholding Allowance Certificate, electronically or magnetically (RP 42) 30, 128 Qualified green building and sustainable design projects, Brown fields Demonstration Program (Notice 48) 27, 9 Regulations:

26 CFR 1.179–0, –2, –4, –5, amended; 1.179–2T, –4T, –5T, –6, removed; 1.179–6T, redesignated as 1.179–6 and amended; 602.101, amended; section 179 elections (TD 9209) 31, 153 26 CFR 1.263A–1, –2, amended; 1.263A–1T, –2T, added; guidance regarding the simplified service cost method and the simplified production method (TD 9217) 37, 498 26 CFR 1.269B–1, added; 1.367(b)–2, revised; 301.269B–1, added; treatment of a stapled foreign corporation (TD 9216) 36, 461 26 CFR 1.861–4, amended; 602.101, amended; source of compensation for labor or personal services (TD 9212) 35, 429 26 CFR 1.861–8, –8T, –14, –14T, amended; allocation and apportionment of deductions for charitable contributions (TD 9211) 33, 287 26 CFR 1.883–5, revised; exclusions from gross income of foreign corporations (TD 9218) 37, 503 26 CFR 1.1363–2, amended; 602.101, amended; LIFO recapture under section 1363(d) (TD 9210) 33, 290 ; correction (Ann 64) 37, 537 26 CFR 1.6664–2T, amended; qualified amended returns (TD 9186); correction (Ann 53) 31, 258 26 CFR 301.6020–1, removed; 301.6020–1T, added; substitute for return (TD 9215) 36, 468 26 CFR 301.6343–3, added; return of property in certain cases (TD 9213) 35, 440 Restricted property, whether transfer restrictions prevent treat ment as substantially vested (RR 48) 32, 259 Revocations, exempt organizations (Ann 54) 32, 283 Safe harbor, for valuation under section 475 for marking to mar ket (REG–100420–03); correction (Ann 57) 33, 318

2005–39 I.R.B. viii September 26, 2005