INCOME TAX—Cont.

26 CFR 1.368–2, amended; corporate reorganizations, distributions under sections 368(a)(1)(D) and 354(b)(1)(B) (REG–125632–06) 5, 415 26 CFR 1.9300–1, added; reduction in taxable income for housing Hurricane Katrina displaced individuals (REG–152043–05) 2, 263 Qualified Zone Academy Bonds, allocations for years 2006 and

2007 (RP 18) 5, 413 Regulations:

26 CFR 1.45G–0T, –1T, added; railroad track maintenance credit; correction to TD 9286 (Ann 8) 5, 416 26 CFR 1.368–2, amended; 1.368–2T, added; corporate reorganizations, distributions under sections 368(a)(1)(D) and 354(b)(1)(B) (TD 9303) 5, 379 26 CFR 1.170A–11, amended; 1.170A–11T, removed; 1.556–2, amended; 1.556–2T, removed; 1.565–1, amended; 1.565–1T, removed; 1.936–7, amended; 1.936–7T, removed; 1.1017–1, amended; 1.1017–1T, removed; 1.1368–1, amended; 1.1368–1T, removed; 1.1377–1, amended; 1.1377–1T, removed; 1.1502–21, amended; 1.1502–21T, amended; 1.1502–75, amended; 1.1502–75T, removed; 1.1503–2, amended; 1.1503–2T, removed; 1.6038B–1, amended; 1.6038B–1T, amended; 301.7701–3, amended; 301.7701–3T, removed; 602.101, amended; guidance necessary to facilitate business electronic filing (TD 9300) 2, 246 26 CFR 1.482; 1.861; 1.6038; 1.6038A; 1.6662; treatment of services under section 482, allocation of income and deductions from intangibles, stewardship expense, correction to TD 9278 (Ann 9) 5, 417 26 CFR 1.9300–1T, added; reduction in taxable income for housing Hurricane Katrina displaced individuals (TD 9301) 2, 244 Revocations, exempt organizations (Ann 3) 4, 376 Services cost method:

And other issues under section 482 temporary regulations,

partial modification of effective date and clarification (Notice 5) 3, 269 Under section 482 regulations, specified covered services el igible (RP 13) 3, 295 Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S,

rules and specifications (RP 15) 3, 300 Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA)

amendments to section 199, change in hearing location for REG–127819–06 (Ann 5) 4, 376 Technical Advice Memoranda (TAMs) (RP 2) 1, 88 Treatment of payments in lieu of taxes under section 141, change

in hearing location for REG–136806–06 (Ann 6) 4, 376