INCOME TAX—Cont.

26 CFR 1.861–9T, amended; 1.985–1, amended; 1.985–5, revised; 1.987–1 thru –4, –6 thru –11, added; 1.987–5, revised, 1.988–1, –4, amended; 1.989(a)–1, amended; 1.989(c)–1, removed; income and currency gain or loss with respect to a section 987 qualified business unit (QBU) (REG–208270–86) 42, 698 26 CFR 1.871–14, amended; 1.881–2, amended; revisions to regulations relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments (REG–118775–06) 28, 73 ; hearing rescheduled (Ann 58) 36, 388 ; hearing cancelled (Ann 71) 40, 630 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, 120 26 CFR 1.1221–1, amended; section 1221(a)(4) capital asset exclusion accounts and notes receivable (REG–109367–06) 41, 683 26 CFR 1.6011–4, revised; AJCA modifications to the section 6011 regulations (REG–103038–05) 49, 1049 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 26 CFR 301.6111–3, added; AJCA modifications to the section 6111 regulations (REG–103039–05) 49, 1057 ; correction (Ann 98) 51, 1139 26 CFR 301.6112–1, revised; AJCA modifications to the section 6112 regulations (REG–103043–05) 49, 1063 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 1141, General Rules and Specifications for Substitute Forms W-2 and W-3, revised (RP 55) 52, 1151 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