INCOME TAX—Cont.

1.6654–5, –6, added; updating estimated income tax regulations under section 6654 (TD 9224) 41, 688 26 CFR 1.6081–2, –4, –6, –7, removed; 1.6081–3, –5, amended; 1.6081–2T thru –7T, –10T, –11T, added; 301.6081–2T, added; extension of time for filing returns (TD 9229) 48, 1051 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 26 CFR 801.1, amended; 801.7, added; 801.1T thru .8T, added; balanced system for measuring organizational and employee performance within the Internal Revenue Service (TD 9227) 45, 924 Restricted property, whether transfer restrictions prevent treat ment as substantially vested (RR 48) 32, 259 Revocations, exempt organizations (Ann 54) 32, 283 ; (Ann 75)

42, 764 ; (Ann 82) 45, 941 ; (Ann 86) 48, 1069 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 Identification, measurement, and timing of stock-based

compensation cost for qualified cost sharing arrangements (QCSAs) (Notice 99) 52, 1214 Information reporting relating to taxable stock transactions

(TD 9230) 52, 1198 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 Substitute forms and schedules, general rules and specifica tions (RP 74) 50, 1098 Suspension of employer and payer reporting and wage withhold ing requirements with respect to deferrals of compensation under section 409A for calendar year 2005, no assertion of penal

2005–52 I.R.B. xiii December 27, 2005