INCOME TAX—Cont.

income in connection with a cost sharing arrangement (REG–144615–02) 40, 625 26 CFR 1.409A–1, added; application of section 409A to nonqualified deferred compensation plans (REG–158080–04) 43, 786 26 CFR 1.475(a)–4; safe harbor for valuation under section 475 (REG–100420–03); correction (Ann 57) 33, 318 26 CFR 1.863–3, amended; 1.863–8, –9, added; source of income from certain space and ocean activities, source of communications income (REG–106030–98) 42, 739 26 CFR 1.951–1, amended; special rule regarding certain section 951 pro rata share allocations (REG–129782–05) 40, 675 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 26 CFR 301.6320–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing upon filing of notice of federal tax lien (REG–150088–02) 43, 774 26 CFR 301.6330–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing prior to levy (REG–150091–02) 43, 780 Publications:

1141, General Rules and Specifications for Substitute Forms W-2 and W-3, revised (RP 65) 38, 564 ; correction (Ann 78) 44, 918 1187, Specifications for Filing Form 1042–S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically or Magnetically, updates and corrections (Ann 73) 41, 715 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 Real Estate Mortgage Investment Conduit (REMIC), net operat ing loss (NOL) (RR 68) 44, 853 Reciprocal exemption agreement, Republic of Cape Verde (Ann

77. 44, 855 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