INCOME TAX—Cont.

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 Presidentially declared disaster or combat zone, postponement of

certain acts (RP 56) 34, 388 Private foundations, organizations now classified as (Ann 67) 32,

345 Proposed Regulations:

26 CFR 1.42–10, –12, amended; section 42 utility allowance regulations update (REG–128274–03) 33, 356 26 CFR 1.42–18, added; section 42 qualified contract provisions (REG–114084–04) 33, 359 26 CFR 1.61–21, amended; 1.274–9, –10, added; deductions for entertainment use of business aircraft (REG–147171–05) 32, 334 26 CFR 1.199–3, –7, –8, amended; qualified films under section 199 (REG–103842–07) 28, 79 26 CFR 1.382–7, added; built-in gains and losses under section 382(h) (REG–144540–06) 31, 296 26 CFR 1.883–0 thru –5, amended; exclusions from gross income of foreign corporations (REG–138707–06) 32, 342 26 CFR 1.1397E–1, amended; qualified zone academy bonds, obligations of states and political subdivisions (REG–121475–03) 35, 474 26 CFR 1.1502–13, –32, –35, –36, revised; unified rule for loss on subsidiary stock, correction to REG–157711–02 (Ann 74) 35, 483 26 CFR 31.3406(g)–1(f), amended; 301.6724–1, amended; information reporting and backup withholding for payment card transactions (REG–163195–05) 33, 366 26 CFR 301.6404–0, amended; 301.6404–4, added; application of section 6404(g) of the Code suspension provisions (REG–149036–04) 33, 365 ; (REG–149036–04) 34, 411 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 Qualified Payment Card Agent (QPCA), payment card transac tions (REG–163195–05) 33, 366 Qualified zone academy bonds, obligations of states and political

subdivisions (TD 9339) 35, 437 ; (REG–121475–03) 35, 474

August 27, 2007 vi 2007–35 I.R.B.