INCOME TAX—Cont.

26 CFR 1.704–3, –4, amended; 1.737–1(c)(1), amended; 1.737–2, –5, amended; partner’s distributive share (REG–143397–05) 41, 790 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 ; correction (Ann 79) 40, 749 ; hearing cancellation (Ann 101) 43, 898 26 CFR 1.1361–0, –1, –4, –6, amended; 1.1362–0, –4, amended; 1.1366–0, –2, –5, amended; S corporation guidance under AJCA of 2004 and GOZA of 2005 (REG–143326–05) 43, 873 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(REG–121475–03) 35, 474 26 CFR 1.1502–13, amended; consolidated returns, intercompany obligations, REG–105964–98 withdrawn (REG–107592–00) 44, 908 26 CFR 1.1502–13, –32, –35, –36, revised; unified rule for loss on subsidiary stock, correction to REG–157711–02 (Ann 74) 35, 483 26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 1.6011–4, amended; 301.6111–3, amended; patented transactions (REG–129916–07) 43, 891 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 ; correction (Ann 94) 42, 858 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 transportation fringes, smart cards, debit or credit

cards, or other electronic media, Rev. Rul. 2006–57’s effec

October 29, 2007 xi 2007–44 I.R.B.