INCOME TAX—Cont.

Nonqualified deferred compensation, permitted accelerated pay ment (Notice 64) 29, 88 Offers in compromise, nonrefundable down payments required

(Notice 68) 31, 105 Partnerships, portfolio interest rules as applied to payments made

to partnerships and simple or grantor trusts (REG–118775–06) 28, 73 Postponement of filing date for Form 8898, Statement for Indi viduals Who Begin or End Bona Fide Residence in a U.S. Possession, for tax years 2001 through 2005 (Notice 57) 27, 13 Private foundations, organizations now classified as (Ann 51) 32,

222 Proposed Regulations:

26 CFR 1.367(b)–2, –4, revised; 1.1248–1, –2, –3, –7, revised; 1.1248–8, added; section 1248 attribution principles (REG–135866–02) 27, 34 26 CFR 1.482–0, –1, –2, –4, –6, –8, amended; 1.482–9, added; 1.861–8, amended; 1.6038A–3(a)(3), amended; 1.6662–6, amended; treatment of services under section 482, allocation of income and deductions from intangibles, stewardship expense (REG–146893–02) 34, 317 26 CFR 1.860A–1, amended; 1.860G–3, amended; 1.863–1, amended; 1.1441–2, amended; REMIC residual interestsaccounting for REMIC net income (including any excess inclusions (foreign holders) (REG–159929–02) 35, 341 26 CFR 1.871–14, amended; 1.881–2, amended; revisions to regulations relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments (REG–118775–06) 28, 73 26 CFR 1.985–3, amended; United States dollar approximate separate transactions method (REG–118897–06) 31, 121 26 CFR 1.6038–2, amended; 1.6038A–2, amended; information returns required with respect to certain foreign corporations and certain foreign-owned domestic corporations (REG–109512–05) 30, 100 26 CFR 1.7874–2, added; guidance regarding expatriated entities and their foreign parents (REG–112994–06) 27, 47 26 CFR 301.6103(j)(1)–1, amended; disclosure of return information to the Bureau of Economic Analysis (REG–148864–03) 34, 320 Publications:

1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically, 2006 revision (RP 33) 32, 140 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically or Magnetically, revised (RP 29) 27, 13 Real Estate Investment Trust (REIT) income tests, rents from real

property (Notice 58) 28, 59 Real Estate Mortgage Investment Conduit (REMIC), allocation

of income to foreign persons by certain entities (TD 9272) 35, 332 ; (REG–159929–02) 35, 341 Record retention requirements for tax-exempt bonds (Notice 63)

29, 87

August 28, 2006 vi 2006–35 I.R.B.