INCOME TAX—Cont.

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 1.42–1, amended; low-income housing credit allocation and certification, revisions (TD 9228) 47, 972 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 1.368–1, amended; corporate reorganizations, guidance on the measurement of continuity of interest (TD 9225) 42, 716 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 1.864–4, revised; stock held by foreign insurance companies (TD 9226) 43, 772 26 CFR 1.883–5, revised; exclusions from gross income of foreign corporations (TD 9218) 37, 503 26 CFR 1.951–1, amended; guidance under section 951 for determining pro rata share (TD 9222) 40, 614 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 1.6043–4, added; 1.6043–4T, removed; 1.6045–3, added; 1.6045–3T, removed; information reporting relating to taxable stock transactions (TD 9230) 52, 1198 26 CFR 1.6015(a)–1 thru (j)–1, removed; 1.6654–2, –3, amended; 1.6654–5 redesignated as 1.6654–7; new