INCOME TAX—Cont.

26 CFR 1.9300–1, added; reduction in taxable income for housing Hurricane Katrina displaced individuals (REG–152043–05) 2, 263 26 CFR 54.4980G–0, –4, amended; employer comparable contributions to Health Savings Accounts under section 4980G (REG–143797–06) 26, 1495 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 26 CFR 301.7603–1, revised; 301.7603–2, added; 301.7609–1 thru –5, revised; suspension of statutes of limitations in third-party and John Doe summons disputes and expansion of taxpayers’ rights to receive notice and seek judicial review of third-party summonses (REG–153037–01) 15, 942 Publications:

1167, General Rules and Specifications for Substitute Forms and Schedules (RP 24) 11, 692 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S (RP 15) 3, 300 Qualified amended returns (TD 9309) 7, 497 Qualified board or exchange, section 1256(g)(7)(C), United

Kingdom ICE Futures (RR 26) 16, 970 Qualified mortgage bonds (QMBs) and mortgage credit certifi cates (MCCs), average area housing purchase prices for 2007 (RP 26) 13, 814 Qualified production activities income and W–2 wages (RP 34)

23, 1345 Qualified Zone Academy Bonds, allocations for years 2006 and

2007 (RP 18) 5, 413 Real estate investment trust (REIT):

Treatment of gain under section 987 for REIT qualification

purposes (Notice 42) 21, 1288 Treatment of section 988 gain for REIT income test purposes

(RR 33) 21, 1281 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