EMPLOYMENT TAX

Bankruptcy estate in chapter 11 cases filed on or after October 17,

2005, post-petition income of individual debtor (Notice 83) 40, 596 Controlled services transactions under section 482, treatment, al location of income and deductions from intangibles, and stewardship expense (TD 9278) 34, 256 ; (REG–146893–02) 34, 317 Disaster relief:

Additional postponement under section 7508A for filing cer tain 2004 and 2005 individual tax returns by certain taxpayers affected by Hurricane Katrina (Notice 56) 28, 58 Leave-sharing plans (Notice 59) 28, 60 Disclosure of return information, Bureau of Economic Analysis

(TD 9267) 34, 313 ; (REG–148864–03) 34, 320 Federal Insurance Contributions Act (FICA), application to pay ments made for certain services (TD 9266) 28, 52 Offers in compromise, nonrefundable down payments required

(Notice 68) 31, 105 Proposed Regulations:

26 CFR 31.3121(s)–1, amended; treatment of services under section 482, allocation of income and deductions from intangibles, stewardship expense (REG–146893–02) 34, 317 26 CFR 301.6103(j)(1)–1, amended; disclosure of return information to the Bureau of Economic Analysis (REG–148864–03) 34, 320 Regulations:

26 CFR 31.3102–1, amended; 31.3121(a)–2, (a)(7)–1, (a)(8)–1, (i)–1, amended; 31.3121(a)(10)–1, revised; application of the Federal Insurance Contributions Act to payments made for certain services (TD 9266) 28, 52 26 CFR 31.3121(s)–1, amended; 31.3121(s)–1T, added; treatment of services under section 482, allocation of income and deductions from intangibles, stewardship expense (TD 9278) 34, 256 26 CFR 31.3401(a)–1, –4, amended; 31.3402(g)–1, amended; 31.3402(j)–1, amended; 31.3402(n)–1, revised; flat rate supplemental wage withholding (TD 9276) 37, 423 ; correction (Ann 83) 44, 822 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

October 30, 2006 v 2006–44 I.R.B.