INCOME TAX—Cont. — Internal Revenue Bulletin 2006-39

1098, 1099, 5498 and W-2G, requirements for filing electronically or magnetically (revised 8-2006) (RP 33) 32, 140 3115, Application for Change in Accounting Method, instructions revised May 2006 (Ann 52) 33, 254 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, specifications for filing electronically or magnetically (RP 29) 27, 13 8802, Application for United States Residency Certification, user fees for processing (RP 35) 37, 434 8830, Enhanced Oil Recovery Credit, credit phased out for 2006 (Ann 62) 37, 444 8840, Closer Connection Exception Statement for Aliens, revision (Notice 73) 35, 339 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession, postponement of filing date for tax years 2001 through 2005 (Notice 57) 27, 13 ; revision (Notice 73) 35, 339 Health reimbursement arrangements, taxable benefits of benefi ciaries (RR 36) 36, 353 Health Savings Accounts (HSAs) under section 4980G, em ployer comparable contributions (TD 9277) 33, 226 Indian tribal governments, limitation on issuance of tax-ex empt bonds, advance notice of proposed rulemaking (REG–118788–06) (Ann 59) 36, 388 Information reporting:

For payments to attorneys, reporting of gross proceeds pay ments (TD 9270) 33, 237 Requirements for qualified tuition and related expenses (No tice 72) 36, 363 Insurance companies:

Life-nonlife tacking rule, correction to TD 9258 (Ann 46) 28,

76 Recomputed differential earnings rate for 2004 (RR 45) 37,

423 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

July 2006 (RR 35) 28, 50 August 2006 (RR 39) 32, 137 September 2006 (RR 44) 36, 361 Portfolio interest rules as applied to payments made to part nerships and simple or grantor trusts (REG–118775–06) 28, 73 ; hearing rescheduled (Ann 58) 36, 388 Inventory:

LIFO, price indexes used by department stores for:

May 2006 (RR 40) 32, 136 June 2006 (RR 41) 35, 331 July 2006 (RR 48) 39, 516 Involuntary conversions, livestock sold on account of drought,

extension of replacement period (Notice 82) 39, 529 Levy, use of superpriority lien arguments as a defense to (RR 42)

35, 337 Marginal production rates, 2006 (Notice 61) 29, 85 Nonqualified deferred compensation, permitted accelerated pay ment (Notice 64) 29, 88

2006–39 I.R.B. vi September 25, 2006