INCOME TAX—Cont. — Internal Revenue Bulletin 2007-39

revised; AJCA modifications to the section 6011 regulations (TD 9350) 38, 607 26 CFR 1.6012–2, amended; return required by subchapter T cooperatives under section 6012 (TD 9336) 35, 461 26 CFR 1.6038–2, amended; 1.6038–2T, revised; 1.6038A–2, amended; information returns required with respect to certain foreign corporations and certain foreign-owned domestic corporations (TD 9338) 35, 463 26 CFR 1.6411–2, –3, amended; 1.6411–2T, –3T, added; clarification of section 6411 regulations (TD 9355) 37, 577 26 CFR 301.6103(n)–1, revised; disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property or services for tax administration purposes (TD 9327) 28, 50 26 CFR 301.6111–3, added; 301.6111–3T, removed; AJCA modifications to the section 6111 regulations (TD 9351) 38, 616 26 CFR 301.6112–1, revised; AJCA modifications to the section 6112 regulations (TD 9352) 38, 621 26 CFR 301.6343–2, amended; 301.6343–2T, added; 301.7425–3, amended; 301.7425–3T, added; changes to office to which notices of nonjudicial sale and requests for return of wrongfully levied property must be sent (TD 9344) 36, 535 26 CFR 301.6404–0T, –4T, added; application of section 6404(g) of the Code suspension provisions (TD 9333) 33, 350 Research agreements, private business use (RP 47) 29, 108 Revenue rulings, RR 75–425 obsolete (RR 60) 38, 606 Revocations, exempt organizations (Ann 64) 29, 125 ; (Ann 65)

30, 236 ; (Ann 69) 33, 371 ; (Ann 73) 34, 435 ; (Ann 76) 36, 560 ; (Ann 86) 39, 719 Safe harbor for valuation under section 475 for dealers in secu rities and commodities (TD 9328) 27, 1 Stocks:

Attribution of earnings and profits to stock of controlled for eign corporations (TD 9345) 36, 523 Post-grant restrictions added to previously vested stock (RR

31, 237 Standard Industry Fare Level (SIFL) formula (RR 55) 38, 604 Subchapter T cooperatives, return required under section 6012

(TD 9336) 35, 461 Substitute forms:

W-2 and W-3, general rules and specifications (RP 43) 27, 26 941 and Schedule B (Form 941), general rules and specifications (RP 42) 27, 15 1096, 1098, 1099, 5498, W-2G, and 1042-S, rules and specifications (RP 50) 31, 244 Suspension of tax-exempt status of organizations identified with

terrorism (Ann 70) 33, 371

Of tax-exempt status of organizations identified with terror ism (Ann 70) 33, 371 Tax avoidance transaction involving foreign currency options

(Notice 71) 35, 472

2007–39 I.R.B. x September 24, 2007