INCOME TAX—Cont.

1096, 1098, 1099, 5498, W-2G, and 1042-S, rules and specifications (RP 50) 31, 244 Suspension of certain penalties and interest under section

6404(g)(1) (Notice 93) 48, 1072 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 U.S.-U.K. agreement defining the term “first notification”

under treaty Article 26(1) (Mutual Agreement Procedure) (Ann 107) 46, 989 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 User fees for enrolled actuaries (REG–134923–07) 47, 1037 Withholding and reporting obligations under section 1441 re garding tender offers (REG–140206–06) 46, 1006