INCOME TAX—Cont.

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

26 CFR 1.41–0, revised; 1.41–6, –8, added; 1.41–6T, –8T, removed; credit for increasing research activities (TD 9296) 50, 1078 26 CFR 1.45G–0T, –1T, added; 602.101, amended; railroad track maintenance credit (TD 9286) 43, 750 ; correction (Ann 105) 52, 1186 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 1.199–0, –2, –3, –3T, –5, –7, –8, –8T, amended; 1.199–2T, –5T, –7T, added; TIPRA amendments to section 199 (TD 9293) 48, 957 ; correction (Ann 103) 52, 1185 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 1.358–1, –2(c), amended; 1.1502–19T, –32, amended; determination of basis of stock or securities received in exchange for, or with respect to, stock or securities in certain transactions, treatment of excess loss accounts, correction to TD 9244 (Ann 91) 47, 953

2006–52 I.R.B. xii December 26, 2006