INCOME TAX—Cont.

Publications:

1187, Specifications for Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically or Magnetically, revised (RP 34) 38, 460 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 ; correction (Ann 68) 38, 510 ; (REG–159929–02) 35, 341 Record retention requirements for tax-exempt bonds (Notice 63)

29, 87 Regulations:

26 CFR 1.162(k)–1, added; 1.404(k)–3, added; dividends paid deduction for stock held in employee stock ownership plan (TD 9282) 39, 512 26 CFR 1.199–3T, –8T, amended; computer software under section 199(c)(5)(B), correction to TD 9262 (Ann 56) 35, 342 26 CFR 1.338–3, amended; 1.338(h)(10)–1, amended; 1.338(h)(10)–1T, removed; effect of elections in certain multi-step transactions (TD 9271) 33, 224 26 CFR 1.367(b)–0 thru –3, amended; 1.367(b)–6, revised; 1.367(b)–7, –8, –9, added; 1.381(a)–1, revised; stock transfer rules, carryover of earnings and taxes (TD 9273) 37, 394 26 CFR 1.382–1, amended; 1.382–10, added; 1.382–10T, removed; distributions of interests in a loss corporation from qualified trusts (TD 9269) 30, 92 26 CFR 1.410(b)–0, –6, –10, amended; exclusion of employees of 501(c)(3) organizations in 401(k) and 401(m) plans (TD 9275) 35, 327 26 CFR 1.482–0, –1, –2, –4, –6, –8, amended; 1.482–0T, –1T, –2T, –4T, –6T, –8T, –9T, added; 1.861–8, –8T, amended; 1.6038–3(a)(3), amended; 1.6038A–3T, added; 1.6662–6, amended; 1.6662–6T, added; treatment of services under section 482, allocation of income and deductions from intangibles, stewardship expense (TD 9278) 34, 256 26 CFR 1.671–5, amended; 1.671–5T, added; reporting rules for widely held fixed investment trusts (TD 9279) 36, 355 26 CFR 1.860A–0, –1, amended; 1.860A–1T, added; 1.860G–3, amended; 1.860G–3T, added; 1.863–0, –1, amended; 1.863–1T, added; 1.1441–0, –2, amended; 1.1441–2T, added; REMIC residual interests-accounting for REMIC net income (including any excess inclusions) (foreign holders) (TD 9272) 35, 332 ; correction (Ann 68) 38, 510 26 CFR 1.882–0, –5, amended; 1.882–5T, added; 1.884–1, amended; 1.884–1T, added; 602.101, amended; determination of interest expense deduction of foreign corporations (TD 9281) 39, 517

September 25, 2006 vii 2006–39 I.R.B.