INCOME TAX—Cont.

Suspension in third-party and John Doe summons disputes

(REG–153037–01) 15, 942 Substitute forms:

1096, 1098, 1099, 5498, W-2G, and 1042-S, rules and specifications (RP 15) 3, 300 And schedules, general rules and specifications (RP 24) 11,

692 Tax conventions:

Disallowance of convention expenses, North American geo graphical area (RR 28) 18, 1039 Reciprocal exemption agreement, Bailiwick of Jersey (Ann

23. 10, 665 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 United States dollar approximate separate transactions method

(DASTM), qualified business unit (QBU) (TD 9320) 17, 994 User fees:

Electronic payment option for user fee charges for Form 8802

(RP 22) 10, 675 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