INCOME TAX—Cont.

26 CFR 300.0, amended; 300.4, .5, .6, added; user fees relating to enrollment (REG–145154–05) 39, 567 26 CFR 300.1(b), .2(b), amended; user fees for processing installment agreements (REG–148576–05) 40, 627 26 CFR 301.6103(j)(1)–1, amended; disclosure of return information to the Bureau of Economic Analysis (REG–148864–03) 34, 320 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 ; updates affecting tax year 2006 filing of information returns (Ann 73) 42, 745 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 Qualifying child, definition and tie-breaking rule (Notice 86) 41,

680 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 Regulated investment companies (RICs), foreign taxes (REG–105248–04) 43, 787 Regulations:

26 CFR 1.45G-0T, –1T, added; 602.101, amended; railroad track maintenance credit (TD 9286) 43, 750 26 CFR 1.48–12, amended; 1.167(a)–14, amended; 1.167(a)–14T, removed; 1.168(d)–1, amended; 1.168(d)–1T, amended; 1.168(i)–6T, amended; 1.168(k)–0, –1, added; 1.168(k)–0T, –1T, removed; 1.169–3, amended; 1.169–3T, removed; 1.312–15, amended; 1.1400L(b)–1, added; 1.1400L(b)–1T, removed; special depreciation allowance (TD 9283) 41, 633 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

October 30, 2006 ix 2006–44 I.R.B.