INCOME TAX—Cont.

26 CFR 1.263A–1, –2, amended; guidance regarding the simplified service cost method and the simplified production method (REG–121584–05) 37, 523 26 CFR 1.367(a)–1T, amended; 1.482–0, –1, –4, –5, –8, amended; 1.482–7 redesignated as 1.482–7A, and new 1.482–7, added; 1.861–17, amended; 1.6662–6, amended; 301.7701–1, amended; methods to determine taxable 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 1.704–1, amended; partner’s distributive share (REG–144620–04) 50, 1141 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 1.999–0 thru –8, added; income attributable to domestic production activities (REG–105847–05) 47, 987 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 1.6081–1, –5, amended; 1.6081–2, –4, –6, –7, –10, –11, added; 1.6081–3, revised; 301.6081–2, added; extension of time for filing returns (REG–144898–04) 48, 1062 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 26 CFR 801.1T redesignated as 801.1 and amended; 801.2T redesignated as 801.2 and amended; 801.3T redesignated as 801.3 and amended; 801.4T redesignated as 801.4 and amended; 801.5T redesignated as 801.5 and amended; 801.6T redesignated as 801.6 and amended; 801.7T redesignated as 801.7 and amended; 801.8T redesignated as 801.8 and revised; balanced system for measuring organizational and employee performance within the Internal Revenue Service (REG–114444–05) 45, 934 Publications:

1141, General Rules and Specifications for Substitute Forms W-2 and W-3, revised (RP 65) 38, 564 ; correction (Ann 78) 44, 918 1167, General Rules and Specifications for Substitute Forms and Schedules (RP 74) 50, 1098

December 27, 2005 xii 2005–52 I.R.B.