INCOME TAX—Cont.

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 Procedures for requesting special statistical studies and compila tions involving return information (RP 36) 38, 498 Proposed Regulations:

26 CFR 1.162–4, revised; 1.263(a)–0, amended; 1.263(a)–1 thru –3, revised; guidance regarding deduction and capitalization of expenditures related to tangible property (REG–168745–03) 39, 532 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 ; correction (Ann 64) 37, 447 ; additional corrections (Ann 65) 37, 447 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 1.671–5, amended; reporting rules for widely held fixed investment trusts (REG–125071–06) 36, 375 26 CFR 1.706–1, amended; 1.901–2, revised; definition of taxpayer for purposes of section 901 and related matters (REG–124152–06) 36, 368 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 ; hearing rescheduled (Ann 58) 36, 388 26 CFR 1.882–5, amended; 1.884–1, amended; determination of interest expense deduction of foreign corporations (REG–120509–06) 39, 570 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 300.0, amended; 300.4, .5, .6, added; user fees relating to enrollment (REG–145154–05) 39, 567 26 CFR 301.6103(j)(1)–1, amended; disclosure of return information to the Bureau of Economic Analysis (REG–148864–03) 34, 320