INCOME TAX—Cont.

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 1.7702–0, –2, added; attained age of the insured under section 7702 (TD 9287) 46, 896 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 ; correction (Ann 72) 40, 630 26 CFR 300.0, amended; 300.4, .5, .6, added; user fees relating to enrollment (TD 9288) 44, 794 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 ; correction (Ann 89) 44, 826 26 CFR 301.6320–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing upon filing of notice of federal tax lien (TD 9290) 46, 879 26 CFR 301.6330–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing prior to levy (TD 9291) 46, 887 26 CFR 301.6502–1, revised; collection after assessment (TD 9284) 40, 582 Reporting and withholding under section 409A (Notice 100) 51,

1109 Return transcripts or records, request for copy, Income Verifica tion Express Service (IVES) program (Ann 74) 42, 746 Revocations, exempt organizations (Ann 48) 31, 135 ; (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 Ruling requests regarding reportable transactions, removal of

tolling provision (TD 9295) 49, 1030 Settlement initiative for employees of foreign embassies, foreign

consular offices, and international organizations in the United States (Ann 95) 50, 1105 Smartcards and debit cards used to provide qualified transporta tion fringes under section 132(f) (RR 57) 47, 911 Standard Industry Fare Level (SIFL) formula (RR 47) 39, 511 Statute of limitations for collection, extension (TD 9284) 40, 582 Stocks:

Determination of basis of stock and securities received in cer tain transactions, correction to TD 9244 (Ann 91) 47, 953 Stock transfer rules, carryover of earnings and taxes (TD

9273. 37, 394 ; correction (Ann 102) 52, 1184 Substitute Forms W-2 and W-3, general rules and specifications

(RP 55) 52, 1151

December 26, 2006 xiii 2006–52 I.R.B.