INCOME TAX—Cont.

Safe harbor, for valuation under section 475 for marking to mar ket (REG–100420–03); correction (Ann 57) 33, 318 Settlement initiative to resolve certain tax transactions (Ann 80)

46, 967 Source of income from certain space and ocean activities, source

of communications income (REG–106030–98) 42, 739 Specifications for electronic or magnetic filing of Form 1042-S,

Foreign Person’s U.S. Source Income Subject to Withholding, updates and corrections to Publication 1187 (Ann 73) 41, 715 Standard Industry Fare Level (SIFL) formula (RR 61) 38, 538 Stocks:

Disallowance of deduction for reacquisition payments, divi dends paid by corporation not maintaining employee stock ownership plan (ESOP) (REG–133578–05) 39, 610 Golden parachute payments, effect of election under section

83(b) for purposes of section 280G (RR 39) 27, 1 Held by foreign insurance companies (TD 9226) 43, 772 Subchapter T cooperatives, return required (REG–149436–04)

35, 454 Substitute for return, Internal Revenue officer or employee (TD

9215. 36, 468 ; (REG–131739–03) 36, 494 Substitute forms:

W-2 and W-3, general rules and specifications (RP 65) 38,

564 ; correction (Ann 78) 44, 918 1096, 1098, 1099, 5498, W-2G, and 1042-S, general rules and specifications (RP 69) 44, 864 Tax conventions:

Canadian memorandum of understanding (MOU) on MAP

(Ann 47) 28, 71 Reciprocal exemption agreement, Republic of Cape Verde

(Ann 77) 44, 855 Representations required to claim exemption from withhold ing tax on personal services income under U.S. income tax treaties, students/teachers (RP 44) 29, 110 U.S.-Mexico MAP Agreement regarding eligibility of fiscally

transparent entities to benefits (Ann 72) 41, 692 Third party not liable for tax, relief under sections 6325(b)(4) and

7426(a)(4) (RR 50) 30, 124 Tobacco marketing quotas, tax treatment of termination pay ments (Notice 51) 28, 74 ; (Notice 57) 32, 267 Uniform capitalization:

Simplified methods, assets produced on a routine and repeti tive basis (RR 53) 35, 425 Simplified service cost and simplified production methods,

assets produced on a routine and repetitive basis, guidance (TD 9217) 37, 498 ; (REG–121584–05) 37, 523 Utility companies, financing order by state agency (RP 62) 37,

507 Voluntary Compliance Program (VCP) extension, section 1441

(RP 71) 47, 985