INCOME TAX—Cont.

26 CFR 1.882–5, amended; 1.884–1, amended; determination of interest expense deduction of foreign corporations (REG–120509–06) 39, 570 26 CFR 1.959–1 thru –4, revised; 1.961–1, –2, revised; 1.961–3, –4, added; 1.1502–12, –32, revised; exclusion from gross income of previously taxed earnings and profits, and adjustments to basis of stock in controlled foreign corporations and of other property (REG–121509–00) 40, 602 26 CFR 1.985–3, amended; United States dollar approximate separate transactions method (REG–118897–06) 31, 121 26 CFR 1.1221–1, amended; section 1221(a)(4) capital asset exclusion accounts and notes receivable (REG–109367–06) 41, 683 26 CFR 1.6038–2, amended; 1.6038A–2, amended; information returns required with respect to certain foreign corporations and certain foreign-owned domestic corporations (REG–109512–05) 30, 100 26 CFR 1.7874–2, added; guidance regarding expatriated entities and their foreign parents (REG–112994–06) 27, 47 ; correction (Ann 79) 43, 792 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:

515, Withholding of Tax on Nonresident Aliens and Foreign Entities, supplemental tables (Ann 80) 45, 840 901, U.S. Tax Treaties, supplemental tables (Ann 80) 45, 840 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 Trusts (REITs)

Allocation and reporting of excess inclusion income by REITs

and other pass-through entities (Notice 97) 46, 904 Excess inclusion income allocable to charitable remainder

trust, unrelated business taxable income under section 860E(b) (RR 58) 46, 876 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

2006–48 I.R.B. xi November 27, 2006