INCOME TAX—Cont.

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 1.905–3, –4, added; 301.6689–1, added; foreign tax credit: notification of foreign tax redetermination (REG–209020–86) 48, 1050 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 1.1441–3, amended; withholding procedures under section 1441 for certain distributions to which section 302 applies (REG–140206–06) 46, 1006 26 CFR 1.1502–13, amended; consolidated returns, intercompany obligations, REG–105964–98 withdrawn (REG–107592–00) 44, 908 ; correction (Ann 109) 47, 1045 26 CFR 1.1502–13, –32, –35, –36, revised; unified rule for loss on subsidiary stock, correction to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 31 CFR 10.34, amended; regulations governing practice before the Internal Revenue Service (Circular 230) (REG–138637–07) 45, 977 31 CFR 300.0, amended; 300.7, .8, added; user fees relating to enrollment to perform actuarial services (REG–134923–07) 47, 1037 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 1187, Specifications for Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically or Magnetically (Revised 12-2006), updated (Ann 110) 48, 1082