INCOME TAX—Cont. — Internal Revenue Bulletin 2007-22

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 Revenue rulings:

Obsolete (RR 14) 12, 747 Withdrawal of obsolete guidance on blocked income (RR 35)

22, 1317 Revocations, exempt organizations (Ann 3) 4, 376 ; (Ann 13) 7,

519 ; (Ann 34) 13, 842 ; (Ann 38) 15, 954 ; (Ann 43) 17, 1038 ; (Ann 46) 19, 1239 ; (Ann 51) 22, 1337 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 Settlement initiative, further extension of deadline for settlement

offered to certain foreign embassy staff (Ann 39) 15, 954 Space and ocean activities, source of income, source of commu nications income (TD 9305) 7, 479 Standard Industry Fare Level (SIFL) formula (RR 17) 13, 805 Statute of limitations:

On assessment for bona fide residents of the U.S. Virgin Is lands (Notice 19) 11, 689 ; and exchange of information (Notice 31) 16, 971 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

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

2007–22 I.R.B. xii May 29, 2007