INCOME TAX—Cont.

Stocks:

Cross border section 304 transactions, application of section

367 (TD 9250) 11, 588 Determination of basis of stock and securities received in cer tain transactions (TD 9244) 8, 463 ; correction (Ann 31) 20, 912 Outstanding stock rights, application of section 409A (Notice

4. 3, 307 Treatment of excess loss accounts (TD 9244) 8, 463 ;

(REG–138879–05) 8, 503 Substitute for return, Internal Revenue officer or employee, hear ing on REG–131739–03 (Ann 10) 5, 393 Substitute forms:

W-2c and W-3c, general rules and specifications (RP 19) 13,

677 941 and Schedule B (Form 941), general rules and specifications (RP 25) 21, 926 Tax conventions:

Competent authority procedures with respect to the U.S. pos sessions (RP 23) 20, 900 Superseding U.S.-Mexico LLC mutual agreement procedure

(MAP) (Ann 8) 4, 344 U.S.-Canada Appeals memorandum of understanding (MOU)

(Ann 7) 4, 342 U.S.-Ireland Common Contractual Funds MAP (Ann 19) 13,

674 U.S.-Japan Investment Bank MOU (Ann 6) 4, 340 ; self-certi fication of resident investment banks (Ann 20) 13, 675 U.S.-Spain limited liability company (LLC) MAP (Ann 21)

14, 703 Tax delinquency, sale of seized property (CD 2082) 14, 697 Tax returns and return information, administrative review if re cipient failed to safeguard information (TD 9252) 12, 633 ; (REG–157271–05) 12, 652 Taxation of cross licenses (Notice 34) 14, 705 Technical Advice Memoranda (TAMs) and Technical Expedited

Advice Memoranda (TEAMs) (RP 2) 1, 89 User fees for competent authority limitation on benefits determi nation (RP 26) 21, 936 Waiver of penalties for failure to report loan origination fees and

capitalized interest (Notice 5) 4, 348 Withholding tax, U.S. source income paid to foreign persons (TD

9253. 14, 689