INCOME TAX—Cont.

26 CFR 1.197–2, amended; 1.338–1, –11, amended; 1.846–2, –4, amended; application of section 338 to insurance companies (REG–146384–05) 17, 843 26 CFR 1.468B–0, amended; 1.468B–6, added; 1.1031(k)–1, amended; 1.7872–16, added; escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property (REG–113365–04) 10, 580 26 CFR 1.954–2, amended; guidance under subpart F relating to partnerships (REG–106418–05) 7, 461 26 CFR 1.1291–9, revised; 1.1297–0, revised; 1.1297–3, added; 1.1298–0, –3, revised; guidance on passive foreign investment company (PFIC) purging elections (REG–133446–03) 2, 299 26 CFR 1.1502–19, amended; treatment of excess loss accounts (REG–138879–05) 8, 503 26 CFR 1.1502–47, –76, amended; amendment of tacking rule requirements of life-nonlife consolidated regulations (REG–133036–05) 20, 911 26 CFR 1.1502–77, amended; agent for a consolidated group with foreign common parent (REG–164247–05) 15, 758 26 CFR 1.7874–1, added; guidance for determining ownership by former shareholders or partners of domestic entities (REG–143244–05) 6, 419 26 CFR 301.6103(p)(4)–1, (p)(7)–1, added; procedures for administrative review of a determination that an authorized recipient has failed to safeguard tax returns or return information (REG–157271–05) 12, 652 26 CFR 301.7216–0, added; 301.7216–1, –2, –3, revised; guidance necessary to facilitate electronic tax administration (REG–137243–02) 3, 317 31 CFR 10.1, 10.25, 10.27, 10.29, 10.34, 10.51, 10.52, 10.61, 10.65, 10.68, 10.76, 10.77, 10.78, 10.90, 10.91, revised; 10.2, 10.5, 10.6, 10.7, 10.22, 10.50, 10.60, 10.62, 10.70, 10.72, 10.73, 10.82, amended; 10.73, removed; 10.72 redesignated as 10.73; 10.71 redesignated as 10.72, 10.71, added; regulations governing practice before the Internal Revenue Service (REG–122380–02) 10, 563 Publications:

1223, General Rules and Specifications for Substitute Forms W-2c and W-3c, revised (RP 19) 13, 677 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), revised (RP 25) 21, 926 Qualified Intermediary (QI) branch rule, revocation (Notice 35)

14, 708 Qualified mortgage bonds (QMBs) and mortgage credit certifi cates (MCCs), average area housing purchase prices for 2006 (RP 17) 14, 709 Qualified settlement funds and certain other escrow accounts,

trusts, and funds, taxation and reporting of earned income (TD 9249) 10, 546 ; (REG–113365–04) 10, 580 Redemptions taxable as dividend distributions, withdrawal of

REG–150313–01 (Ann 30) 19, 879 Regulated investment company (RIC), commodity swaps (RR 1)

2, 261