INCOME TAX—Cont.

26 CFR 1.987–1 thru –3, –6, amended; income and currency gain or loss with respect to a section 987 QBU, correction to REG–208270–86 (Ann 4) 7, 518 26 CFR 1.1502–43, –47, amended; 1.1561–1, –3, added; 1.1561–2, amended; 1.1563–1, added; guidance necessary to facilitate business electronic filing under section 1561 (REG–161919–05) 6, 463 26 CFR 1.9300–1, added; reduction in taxable income for housing Hurricane Katrina displaced individuals (REG–152043–05) 2, 263 26 CFR 301.6159–0, added; 301.6159–1, revised; 301.6331–4, revised; agreements for payment of tax liabilities in installments (REG–100841–97) 12, 763 26 CFR 301.6325–1, amended; 301.6503(f)–1, revised; 301.7426–1, revised; release of lien or discharge of property (REG–159444–04) 9, 618 Publications:

1167, General Rules and Specifications for Substitute Forms and Schedules (RP 24) 11, 692 Qualified amended returns (TD 9309) 7, 497 Qualified mortgage bonds (QMBs) and mortgage credit certifi cates (MCCs), average area housing purchase prices for 2007 (RP 26) 13, 814 Qualified Zone Academy Bonds, allocations for years 2006 and

2007 (RP 18) 5, 413 Real estate mortgage investment conduit (REMIC), modifica tions of commercial loans held by a REMIC (Notice 17) 12, 748 Regulations:

26 CFR 1.45G–0T, –1T, added; railroad track maintenance credit; correction to TD 9286 (Ann 8) 5, 416 26 CFR 1.108–1, removed and reserved; 1.342–1, removed; 1.371–1, –2, removed; 1.372–1, removed; 1.374–1 thru –4, removed; 1.924(a)–1T, amended; 1.1018–1, removed; 1.1502–43, –47, –47T, –90, amended; 1.1502–43T, added; 1.1561–0, –1, –3, removed; 1.1561–1T, –2T, –3T, added; 1.1561–2, amended; 1.1562–0 thru –7, removed; 1.1563–1, removed; 1.1563–1T, –3, amended; 1.1564–1, removed; 5.1561–1, removed; guidance necessary to facilitate business electronic filing under section 1561 (TD 9304) 6, 423 26 CFR 1.167(e)–1, amended; 1.167(e)–1T, removed; 1.168(i)–4, –6T, amended; 1.446–1, amended; 1.446–1T, removed; 1.1016–3, amended; 1.1016–3T, removed; changes in computing depreciation (TD 9307) 7, 470 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

March 26, 2007 viii 2007–13 I.R.B.