INCOME TAX—Cont.

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 ; correction (Ann 89) 44, 826 26 CFR 301.6502–1, revised; collection after assessment (TD 9284) 40, 582 Return transcripts or records, request for copy, Income Verifica tion Express Service (IVES) program (Ann 74) 42, 746 Revocations, exempt organizations (Ann 48) 31, 136 ; (Ann 54)

33, 254 ; (Ann 55) 35, 342 ; (Ann 60) 36, 389 ; (Ann 69) 37, 449 ; (Ann 75) 42, 746 ; (Ann 81) 44, 821 Revoking an election under section 83(b) (RP 31) 27, 32 Standard Industry Fare Level (SIFL) formula (RR 47) 39, 511 Statute of limitations for collection, extension (TD 9284) 40, 582 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 Transition relief under section 409A, additional relief (Notice 79)

43, 763 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 ; (TD 9288) 44, 794 Installment agreement (REG–148576–05) 40, 627 Processing Form 8802, Application for United States Resi dency Certification (RP 35) 37, 434 ; delay in the effective date of new user fees (Notice 90) 42, 688 Widely held fixed investment trusts (WHFITs), reporting re quirements (TD 9279) 36, 355 ; (REG–125071–06) 36, 375