INCOME TAX—Cont.

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 ; clarified (RR 31) 25, 1133 Regulations:

26 CFR 1.141–0, –1, –15, amended; 1.141–13, added; 1.145–0, –2, amended; 1.149(d)–1, amended; 1.150–1, amended; obligations of states and political subdivisions (TD 9234) 4, 329 26 CFR 1.163(d)–1T, removed; time and manner of making section 163(d)(4)(B) election to treat qualified dividend income as investment income, correction to TD 9191 (Ann 26) 18, 871 26 CFR 1.197–0, –2, amended; 1.197–2T, added; 1.338–0, –1, amended; 1.338–1T, –11, –11T, added; 1.338(i)–1, amended; 1.381(c)(22)–1, amended; 1.846–0, –2, amended; 1.846–2T, –4T, added; 1.846–4, revised; 1.1060–1, amended; 602.101, amended; application of section 338 to insurance companies (TD 9257) 17, 821 26 CFR 1.199–0 thru –9, added; 602.101, amended; income attributable to domestic production activities (TD 9263) 25, 1063 26 CFR 1.199–3T, –8T, added; computer software under section 199(c)(5)(B) (TD 9262) 24, 1040 26 CFR 1.279–5, amended; 1.302–2, –4, amended; 1.302–2T, –4T, added; 1.331–1, amended; 1.331–1T, added; 1.332–6, removed; 1.332–6T, added; 1.338–0, –10, amended; 1.338–10T, added; 1.351–3, removed; 1.351–3T, added; 1.355–0, amended; 1.355–5, removed; 1.355–5T, added; 1.368–3, removed; 1.368–3T, added; 1.381(b)–1, amended; 1.381(b)–1T, added; 1.382–1, –2T, –8, amended; 1.382–11, removed; 1.382–8T, –11T, added; 1.1081–11, removed; 1.1081–11T, added; 1.1221–2, amended; 1.1221–2T, added; 1.1502–13, –31, –32, –33, –35, –76, –95, amended; 1.1502–13T, –31T, –32T, –33T, –35T, –76T, –95T, added; 1.1563–1, –3, amended; 1.1563–1T, –3T, added; 1.6012–2, amended; 1.6012–2T, added; 602.101, amended; guidance necessary to facilitate business electronic filing and burden reduction (TD 9264) 26, 1150