INCOME TAX—Cont.

26 CFR 1.904–4, amended; application of separate limitations to dividends from noncontrolled section 902 corporations, correction to TD 9260 (Ann 67) 38, 509 26 CFR 1.1502–35, amended; suspension of losses on certain stock dispositions, correction to TD 9254 (Ann 44) 27, 49 ; correction (Ann 66) 37, 448 26 CFR 1.1502–76T, amended; 1.1563–1, amended; 602.101, amended; amendment of tacking rule requirements of lifenonlife consolidated regulations, and guidance necessary to facilitate business electronic filing and burden reduction, correction to TD 9258 and TD 9264 (Ann 46) 28, 76 26 CFR 1.6038–2, –2T, amended; 1.6038A–2, –2T, amended; 602.101(b), amended; information returns required with respect to certain foreign corporations and certain foreignowned domestic corporations (TD 9268) 30, 94 26 CFR 1.6041–1, –3, amended; 1.6045–5, added; reporting of gross proceeds payments to attorneys (TD 9270) 33, 237 26 CFR 1.7874–2T, added; guidance regarding expatriated entities and their foreign parents (TD 9265) 27, 1 26 CFR 54.4980G–0 thru –5, added; employer comparable contributions to Health Savings Accounts under section 4980G (TD 9277) 33, 226 26 CFR 301.6103(j)(1)–1, amended; 301.6103(j)(1)–1T, added; disclosure of return information to the Bureau of Economic Analysis (TD 9267) 34, 313 26 CFR 301.6103(k)(6)–1, added; 301.6103(k)(6)–1T, removed; disclosure of return information by certain officers and employees for investigative purposes (TD 9274) 33, 244 Revocations, exempt organizations (Ann 48) 31, 136 ; (Ann 54)

33, 254 ; (Ann 55) 35, 342 ; (Ann 60) 36, 389 ; (Ann 69) 37, 449 Revoking an election under section 83(b) (RP 31) 27, 32 Standard Industry Fare Level (SIFL) formula (RR 47) 39, 511 Stock transfer rules, carryover of earnings and taxes (TD 9273)

37, 394 Tax Exempt Bond (TEB) Mediation Pilot Program, one-year re newal (Ann 43) 27, 48 Tuition and related expenses, qualified, information reporting re quirements (Notice 72) 36, 363 United States dollar approximate separate transactions method

(DASTM) (REG–118897–06) 31, 121 U.S. possessions, examples for determining whether income is

U.S. possession source or effectively connected with trade or business in U.S. possession (Notice 76) 38, 459 User fees:

Enrollment examinations, enrollment of enrolled agents, re newal of enrollment (REG–145154–05) 39, 567 Processing Form 8802, Application for United States Resi dency Certification (RP 35) 37, 434 Widely held fixed investment trusts (WHFITs), reporting re quirements (TD 9279) 36, 355 ; (REG–125071–06) 36, 375