INCOME TAX—Cont.

26 CFR 1.67–4, added; section 67 limitations on estates or trusts (REG–128224–06) 36, 551 26 CFR 1.165–5, amended; losses for abandoned stock or securities (REG–101001–05) 36, 548 26 CFR 1.199–3, –7, –8, amended; qualified films under section 199 (REG–103842–07) 28, 79 ; correction (Ann 77) 38, 662 26 CFR 1.382–7, added; built-in gains and losses under section 382(h) (REG–144540–06) 31, 296 26 CFR 1.817–5, amended; diversification requirements for variable annuity, endowment, and life insurance contracts (REG–118719–07) 37, 593 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 1.6411–2, –3, revised; clarification to section 6411 regulations (REG–118886–06) 37, 591 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 301.6343–2, amended; 301.7425–3, amended; changes to office to which notices of nonjudicial sale and requests for return of wrongfully levied property must be sent (REG–148951–05) 36, 550 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 ; cor rection (Ann 77) 38, 662 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 Regulations:

26 CFR 1.56–0, amended; 1.56–1(e)(4), revised; 1.6154–1 thru –5, removed; 1.6425–2(a), revised; 1.6425–3, amended; 1.6655–0, –4, –5, –6, added; 1.6655–1, –2, –3, revised; 1.6655–7, removed; 1.6655–5 redesignated as 1.6655–7; new 1.6655–7, revised; 301.6154–1, removed;

September 24, 2007 ix 2007–39 I.R.B.