INCOME TAX—Cont.

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 ; correction (Ann 93) 42, 858 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 ; (Ann 89) 41, 798 ; (Ann 96) 42, 859 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

49. 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 Tax avoidance transaction involving foreign currency options

(Notice 71) 35, 472 Tax conventions:

U.S.-Angola, reciprocal exemption agreement (Ann 88) 42,

801 U.S.-Netherlands, qualification of certain pension and other

employee benefit arrangements (Ann 75) 36, 540 Tax-sheltered annuities, section 403(b) contracts (TD 9340) 36,

487 ; correction (Ann 102) 44, 922 Tentative allowance of refund (RR 53) 37, 577 Tentative carryback adjustment under section 6411, clarification

relating to the computation and allowance (TD 9355) 37, 577 ; (REG–118886–06) 37, 591 Transaction of interest:

Contribution of successor member interest (Notice 72) 36,

544 Identification of toggling grantor trust (Notice 73) 36, 545 Treatment of excess loss accounts (TD 9341) 35, 449