INCOME TAX—Cont.

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 effective date delayed from January 1, 2008 to January 1, 2009 (Notice 76) 40, 735 Qualified zone academy bonds, obligations of states and political

subdivisions (TD 9339) 35, 437 ; (REG–121475–03) 35, 474 Regulated investment companies (RICs), foreign tax credit (TD

9357. 41, 773 Regulations:

26 CFR 1.21–1 redesignated as 1.15–1; 1.21–1 thru –4, added; 1.44A–1 thru –4, removed; 1.214–1, removed; 1.214A–1 thru –5, removed; 602.101, amended; expenses for household and dependent care services necessary for gainful employment (TD 9354) 41, 759 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; 301.6655–1, revised; 602.101, amended; corporate estimated tax (TD 9347) 38, 624 26 CFR 1.125–2T, removed; employee benefits - cafeteria plans (TD 9349) 39, 668 26 CFR 1.302–2, –4, amended; 1.302–2T, –4T, removed; 1.331–1, amended; 1.331–1T, removed; 1.332–6, added; 1.322–6T, removed; 1.338–0, –10, amended; 1.338–10T, removed; 1.351–3, added; 1.351–3T, removed; 1.355–0, amended; 1.355–5, added; 1.355–5T, removed; 1.368–3, added; 1.368–3T, removed; 1.381(b)–1, amended; 1.381(b)–1T, removed; 1.382–1, –8, amended; 1.382–8T, –11T, removed; 1.382–11, added; 1.1081–11, added; 1.1081–11T, removed; 1.1221–2, amended; 1.1221–2T, removed; 1.1502–13, –31, –32, –33, –90, –95, amended; 1.1502–13T, –31T, –32T, –33T, –95T, removed; 1.1563–3, amended; 1.1563–3T, removed; 1.6012–2, amended; 1.6012–2T, removed; guidance necessary to facilitate business electronic filing and burden reduction (TD 9329) 32, 312 26 CFR 1.338–0, –6, amended; 1.338–6T, removed; 1.1060–1, amended; 1.1060–1T, removed; treatment of certain nuclear decommissioning funds for purposes of allocating purchase price in certain deemed and actual asset acquisitions (TD 9358) 41, 769 26 CFR 1.367(b)–2, amended; 1.367(b)–4(d), revised; 1.1248–1, –2, –3, –7, revised; 1.1248–8, added; section 1248 attribution principles (TD 9345) 36, 523

November 26, 2007 xii 2007–48 I.R.B.