INCOME TAX—Cont.

Credits:

Clean renewable energy bonds, volume cap, change of ad dress (Notice 56) 27, 15 Low-income housing credit:

Guidance on temporary relief of certain section 42 require ments as a result of major disasters declared by the President (RP 54) 31, 293 Satisfactory bond, “bond factor” amounts for the period:

January through September 2007 (RR 46) 30, 126 Disclosure of returns and return information in connection with

written contracts or agreements for the acquisition of property or services for tax administrative purposes (TD 9327) 28, 50 Financial services income under section 904(d), request for com ments (Notice 58) 29, 88 Forms:

1096, 1098, 1099, 5498, W-2G, and 1042-S, substitute form specifications (RP 50) 31, 244 1098, 1099, 5498 and W-2G, requirements for filing electronically or magnetically, 2007 revision (RP 51) 30, 143 1118, Foreign Tax Credit – Corporations, comments requested on proposed revisions (Ann 62) 29, 115 Insurance companies, inevitable future costs as insurance risk

(RR 47) 30, 127 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

July 2007 (RR 44) 28, 47 Listed transaction, loss importation transaction (Notice 57) 29,

87 Nonexempt employees’ trusts, income and employment tax con sequences (RR 48) 30, 129 Partnerships, subpart F income (TD 9326) 31, 242 Payment card transactions, procedure for payment card organi zation to obtain Qualified Payment Card Agent (QPCA) determination (Notice 59) 30, 135 Penalties, transitional relief for the return preparer penalty pro visions under section 6694 (Notice 54) 27, 12 Proposed Regulations:

26 CFR 1.382–7, added; built-in gains and losses under section 382(h) (REG–144540–06) 31, 296 26 CFR 1.199–3, –7, –8, amended; qualified films under section 199 (REG–103842–07) 28, 79 Publications:

1141, General Rules and Specifications for Substitute Forms W-2 and W-3, revised (RP 43) 27, 26 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S, update (RP 50) 31, 244 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically, 2007 revision (RP 51) 30, 143 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), revised (RP 42) 27, 15 Qualified films under section 199 (REG–103842–07) 28, 79