INCOME TAX—Cont.

26 CFR 1.671–5, amended; 1.671–5T, removed; reporting rules for widely held fixed investment trusts (TD 9308) 8, 523 26 CFR 1.863–3, amended; 1.863–8, –9, added; 602.101, amended; source of income from certain space and ocean activities, source of communications income (TD 9305) 7, 479 26 CFR 1.902–1, –1T, –2, amended; 1.904–0, –4, –5, amended; 1.904(f)–12T, amended; 1.964–1, –1T, amended; application of separate limitations to dividends from noncontrolled section 902 corporations, correction to TD 9260 (Ann 12) 6, 465 26 CFR 1.6664–0, –1, amended; 1.6664–1T, –2T, removed; 1.6664–2(c), revised; qualified amended returns (TD 9309) 7, 497 26 CFR 1.9300–1T, added; reduction in taxable income for housing Hurricane Katrina displaced individuals (TD 9301) 2, 244 26 CFR 300.0, amended; 300.1, amended; 300.2, amended; user fees for processing installment agreements (TD 9306) 6, 420 Reporting rules for widely held fixed investment trusts

(WHFITs) (TD 9308) 8, 523 Revocations, exempt organizations (Ann 3) 4, 376 ; (Ann 13) 7,

519 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 Space and ocean activities, source of income, source of commu nications income (TD 9305) 7, 479 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 ; cancellation of hearing on REG–136806–06 (Ann 19) 7, 521 User fees, installment agreements (TD 9306) 6, 420 Waiver of estimated tax penalty for citizens or residents of the

U.S. living abroad (Notice 16) 8, 536